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2001 (2) TMI 109 - HC - Wealth-taxExtract: ....... v. A. M. Moosa 1997 227 ITR 688 (Ker). According to us, the above decisions are not relevant for the present case and the decision of the Supreme Court is with respect to section 2(m)(iii)(a) of the Wealth-tax Act. In the above view of the matter, we answer the question in the negative and against the assessee. Income-tax reference is disposed of.
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