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1998 (5) TMI 16 - GUJARAT HIGH COURTExtract: ....... of the Wealth-tax Rules should be applied to the assessee s case in respect of these years and the Wealth-tax Officer should reframe the assessment on that basis. Both the questions are, therefore, answered in the affirmative, against the Revenue and in favour of the assessee. The reference stands disposed of accordingly with no order as to costs.
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