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[Cites 0, Cited by 18] [Section 46(1)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(1)(b) in Estate Duty act, 1953

(b)consideration not being such property as aforesaid, but given by any person who was at any time entitled to or amongst whose resources there was a t any time included, any property derived from the deceased;