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CBDT hereby directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty

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....ellaneous<br>Inc.Tax Act 1961<br>CBDT hereby directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty Notification Number: 0093 Dated 27-12-1979 ....

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....of deceased persons including cases where the principal value as assessed to estate duty by the Assistant Controller of Estate Duty is less than Rs. 2 lakhs. In cases where the assessed principal valu....