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1990 (6) TMI 20

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..... tions of law referred to us for opinion which are as under : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the entire probate court fee of Rs. 8,42,709.50 is deductible under section 50 of the Estate Duty Act, 1953, from the estate duty payable and not only so much of it as is relatable to the properties or portions thereof actually br .....

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