Estate duty-Applicability of Sec.33(1)(n).

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....pril 20, 1981 The exemption on account of the residential house used by the HUF of which the deceased was a member should be allowed upto the limit prescribed u/s.33'1'n in determining the principa....

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....ential house used by the family. The board advised that the latter view would be preferable because sec.39'3 has to be invoked only for the limited purpose of estimating the principal value of the joi....