Estate Duty u/s 33(1)(n) of the Estate Duty Act, 1953.

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....eof exclusively used by the deceased for his residence to the extent the principal value thereof does not exceed Rs. 1 lakh, if such house is situated in a place with a population exceeding ten thousand and the full principal value thereof in any other case. 2. A question had arisen whether exemption u/s 33(1) (n) could be granted in respect of a house or part thereof which was used exclusively....