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2003 (3) TMI 649 - ITAT RAJKOTExtract: .......the persons who are residing outside India and has rightly appointed the assessee as an agent of such persons. 11. In the face of section 22 of the Wealth-tax Act, which we have reproduced above, no other arguments survive. Therefore, we do not see any good reason to interfere with the finding of the learned CWT(A). 12. These appeals are dismissed.
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