Instruction followed mutatis mutandis in respect of reference applications u/s 27(1) of Wealth-tax Act, s. 26(1) of Gift-tax Act and s.64(1) of Estate Duty Act.

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....976 Order-Instruction Dated:- 14-9-1976 Order-Instruction<br>Income Tax<br>INSTRUCTION NO. 1007/CBDT Dated : September 14, 1976 Section(s) Referred: 26(1) ,27(1) ,64(1) Statute: Estate Duty A....