1990 (6) TMI 17

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....to this court for opinion by the Tribunal is : "Whether, on the facts and in the circumstances of the case, any of the aforesaid amounts was liable to be included in the principal value of the estate of the deceased under section 10 of the Estate Duty Act, 1953 ?" The deceased had gifted Rs. 1,50,000 and Rs. 50,000 to his wife, Subhadraben, and son, Pratap, respectively, on November 15, 1953. Th....