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    <title>Exploring Legal Heir Liability in Trusts u/s 159: No Liability When Trust Succeeds Estate via Will.</title>
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    <description>Liability in special cases u/s 159 - liability of Legal Heir where trust has been created as per the WILL of the deceased assessee - he died testate and when he died testate decided declaring the said TRUST would succeed to his estate and the question of legal heir does not arise.</description>
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