Estate duty-Applicability of Sec.33(1)(n).

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..... ial house used by the HUF of which the deceased was a member should be allowed upto the limit prescribed u/s.33'1'n in determining the principal value of the joint family property and then the share o .....

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..... he latter view would be preferable because sec.39'3 has to be invoked only for the limited purpose of estimating the principal value of the joint family property and only those provisions of the Act w .....

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