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1974 (1) TMI 1 - ALLAHABAD HIGH COURTEstate Duty Act, 1953 - partner of a firm gifted money by adjustment entry in the firm accounts. The gifted money remained in the firm till the death of that partner. Whether the donor is excluded from the benefit of gifted property and whether it passes on his death - " Whether, on the facts and in the circumstances of the case, the sum of Rs. 35,000 was liable to estate duty as the property of the deceased under section 10 of the Estate Duty Act, 1953 ? "
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