Inclusion of gifts by the deceased during his life time.

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..... s) Referred: 9 ,10 ,46 Statute: Estate Duty Act Sections 9 10 of the E.D. Act provide for inclusion of gifts made by the deceased during his life time in the principal value of the estate. Se .....

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..... y derived from the deceased. 2. A question may arise whether in a case in which the deceased had made a gift so as to attract the provisions of section 9 or 10 and subsequently the donee advances a .....

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