Estate Duty-Scope of the word 'disposition' u/s 27(1).

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..... act and would not include the unilateral act of a person by which he throws his self acquired property into the common stock of the Hindu Undivided Family. The aforesaid decision of the Madras High Court was not found to be acceptable, but petition for leave to appeal to the Supreme Court was not authorised in view of the small revenue involved. A Special Leave petition has however, been filed in .....

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