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1987 (4) TMI 40 - BOMBAY HIGH COURTExtract: .......his view of the matter, to answer the second question in the negative and in favour of the Revenue. We express the hope that the Tribunal, shall apply to the facts that it finds the position in law stated above and shall then decide whether the assessee is entitled to relief under section 5(1)(xxi) of the Wealth-tax Act, 1957. No order as to costs.
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