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1976 (1) TMI 63 - AT - Income TaxExtract: .......een made by him and the concurrence of any other person is not required. In this view, the inclusion of the sum of Rs. 10,000 in the principal estates of the deceased under s. 9 is justified. Accordingly, the order of the Appellate Controller is set aside and that of the Asstt. CED restored. 11. In the result, the Revenue rsquo s appeal is allowed.
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