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1980 (2) TMI 158 - ITAT MADRAS-CExtract: .......chpot of the family is that of the Madras High Court in Rajamani Ammal s case reported in 84 ITR 790. We find that Appellate Controller of Estate Duty has only followed that decision in accepting the accountable person s claim. We, therefore, see no reason to disturb his order. 5. In the result, the appeal of the Revenue fails and stands dismissed.
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