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1962 (11) TMI 84 - ANDHRA PRADESH HIGH COURTExtract: .......on No. 1 is that the value of the shares owned by the assessee in the limited companies will be properly includible in his net wealth subject to the application of rule 2 of the Schedule to the Wealth-Tax Act and our answer to the second question is in the affirmative. Let the reference be answered accordingly with costs. Advocates fee ₹ 100.
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