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[Cites 0, Cited by 2] [Section 11(2)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(2)(a) in Estate Duty act, 1953

(a)if bona fide possession and enjoyment of the property in which the interest subsisted was assumed immediately thereafter by the person becoming entitled by virtue of or upon the disposition or determination and thenceforward retained to the entire exclusion of the person who immediately before the disposition or determination but the interest and of any benefit to him by contract or otherwise ; or