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1971 (10) TMI 27 - HC - Wealth-taxExtract: .......visions of section 18(1)(a) of the Wealth-tax Act as it stood prior to the amendment effected on 1st April, 1965, were applicable. Our answer to the reference is that the provisions of section 18(1)(a) of the Wealth-tax Act as amended on 1st April, 1965, are applicable to the case. The reference is answered in the negative and against the assessee.
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