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1972 (12) TMI 22 - ALLAHABAD HIGH COURT" 1. Whether, on the facts and in the circumstances of the case, the provisions of sections 4(1)(a)(i) and 4(1)(a)(ii) of the Wealth-tax Act, 1957, were rightly applied ; and 2. Whether the dividends of Rs. 53,809 and Rs. 12,500, respectively, declared by the company but not actually paid to the assessee prior to the valuation dates could be assessed to wealth-tax for the assessment years 1962-63 and 1963-64 ? " - we answer the first question in the negative, against the department and the second question in the affirmative, in favour of the department.
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