Estate Duty Act-Admissibility of exemption u/s. 33(1)(n) of the Act in respect of the house owned by the firm in which deceased was a partner and house was being used by him for his residence

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....s being used by him for his residence Circular No. 330 Dated 6/3/1982 To All Commissioners of Income-tax/ Controllers of Estate Duty. Sir, Subject: Estate Duty Act-Admissibility of exemption u/s. 33(1)(n) of the Act in respect of the house owned by the firm in which deceased was a partner and house was being used by him for his residence. The question as to whether exemption u/s. 33(1)(....