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1998 (2) TMI 54 - HC - Wealth-taxExtract: .......correct in its conclusion in holding that the assessee was entitled to exemption under the provisions of section 32 of the Unit Trust of India Act and there is no infirmity in the order of the Appellate Tribunal. Accordingly, we answer the question of law referred to us in the affirmative and against the Revenue. There will be no order as to costs.
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