Estate Duty u/s 33(1)(n) of the Estate Duty Act, 1953.

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..... ased for his residence to the extent the principal value thereof does not exceed Rs. 1 lakh, if such house is situated in a place with a population exceeding ten thousand and the full principal value thereof in any other case. 2. A question had arisen whether exemption u/s 33(1) (n) could be granted in respect of a house or part thereof which was used exclusively by the deceased for his residenc .....

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..... e assessing officers. All cases which had been decided in the light of Board's letter F. No. 309/5/73-ED dated 29-11-73 may be reviewed in the light of the present Instruction and necessary relief may be allowed u/s 61 of the Estate Duty Act. in cases where requests had been made to the AACs or to the Appellate Tribunal for keeping the appeals pending, requests may now be made for the disposal of .....

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