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    <title>1983 (1) TMI 77 - MADHYA PRADESH High Court</title>
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    <description>Property found to belong to a Hindu undivided family, where the deceased was the karta, was treated as property deemed to pass on death under section 7 of the Estate Duty Act, 1953. On that basis, the value of the two properties was chargeable to estate duty, and the contrary contention that such value could not be brought to estate duty was rejected.</description>
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    <pubDate>Mon, 10 Jan 1983 00:00:00 +0530</pubDate>
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      <description>Property found to belong to a Hindu undivided family, where the deceased was the karta, was treated as property deemed to pass on death under section 7 of the Estate Duty Act, 1953. On that basis, the value of the two properties was chargeable to estate duty, and the contrary contention that such value could not be brought to estate duty was rejected.</description>
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