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748/CBDT.
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....of any property on which estate duty is leviable under this act, the amount which is equal to the court fees so paid." 2. A doubt has been raised about the extent to which relief u/s 50 of the Estate Duty Act should be allowed in respect of :- (1) property which has been subjected to both court fees and estate duty but the value of which for the purposes of court fees is more than that subject t....