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1978 (6) TMI 83 - ITAT MADRAS-CExtract: .......mal s (2) case excluded the lineal descendants share from the principal value of the estate of the deceased and this decision of the Tribunal was upheld by the Madras High Court. Following these decisions, we uphold the order of the Appellate Controller of Estate Duty on this point. 4. In the result the appeal of the Revenue fails and is dismissed.
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