734/CBDT.

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..... rd issued instruction No. 490 dated 22-12-72 modifying the earlier instruction. It was, however, clarified that the Taxation Laws (Amendment) Act, 1972 did not affect the estate duty references. It has bow been decided that the following procedure should be followed, while making references in estate duty cases to the Valuation Cell:- (i) Reference for valuation of immovable property under the Es .....

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