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1969 (7) TMI 11 - HC - Income TaxEstate Duty Act, 1953 - assessee had deposited advance gift tax under section 18 of the Gift Tax Act and was given credit for 10 per cent of the amount deposited, at the time of assessment - Whether the amount to be deducted under section 50A of the Estate Duty Act had been correctly determined by the Tribunal - Held, yes
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