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1969 (7) TMI 22 - CALCUTTA HIGH COURTWhether the Tribunal was right in holding that the demands remaining unpaid in respect of instalments falling due after the valuation date cannot be treated to be 'outstanding' for a period of more than 12 months on the valuation date within the meaning of section 2(m)(iii)(b) of the Wealth-tax, Act 1957, and in directing accordingly that the entire should be treated as a debt owed by the assessee under section 2(m) - Held, yes
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