2000 (12) TMI 56

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..... d under section 64(1) of the Estate Duty Act, 1953 (in short the "Act"), for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in directing the valuation of the property at 151, Golf Links, New Delhi, in accordance with section 36(3) of the Estate Duty Act, 1953, read with rule 1BB of the Wealth-tax Rules, 1957, wh .....

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