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1974 (1) TMI 4 - KARNATAKA HIGH COURTEstate Duty Act, 1953 - Property passing on death - deceased who was domiciled in India was entitled under a will to life interest in income from a fund situated outside India - settlor was not domiciled in India - whether the interest is includible in the property passing on the death of the deceased - " Whether, on the agreed facts and circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 7,14,000 representing the value of foreign movable property in the form of life interest was exempt from the levy of estate duty ? "
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