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1998 (7) TMI 85 - HC - Wealth-taxExtract: ......., in that the Appellate Tribunal was right in holding that the assessee was entitled to the benefit of the Amnesty Scheme, notwithstanding the answer to question No. 12, as contained in the Central Board of Direct Taxes Circular No. 451, dated February 17, 1986, which has to be read and interpreted in view of question No. 30 and the answer thereto.
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