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1970 (2) TMI 146 - HC - Wealth-taxExtract: .......rmative in favour of the assessee and we also answer the question, as refrained by us, in the negative holding that what has been attempted to be taxed in this case is not an asset within the meaning of Section 2(c) of Wealth Tax Act and also make this finding in favour of the assessee. There will be no order as to costs. T.K. Basu, J. 55. I agree.
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