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1997 (3) TMI 49 - PUNJAB AND HARYANA HIGH COURTExtract: .......is no provision in the Estate Duty Act, 1953, in regard to a deemed gift. This being the position, we find that the Tribunal was justified in law in holding that the provisions of section 9 read with Explanation 2 to clause (15) of section 2 of the Estate Duty Act, 1953, were not attracted in the present case. The reference is answered accordingly.
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