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1975 (4) TMI 22 - HC - Wealth-taxExtract: .......r of the revenue. We hold that the dividend declared on the 26th March, 1965, constituted an asset assessable under the Wealth-tax Act in the hands of the assessee as a shareholder of the company on the valuation date, 31st March, 1965. In the facts and circumstances, we make no order as to costs. DEB J.--I agree. Question answered in the negative.
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