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1998 (3) TMI 110 - HC - Wealth-taxExtract: .......e wife under the Muslim law as it is consideration for the marriage itself. Therefore, we are of the view that the amount of Rs. 1,20,000 cannot be included in the net wealth of the assessee under section 4(1)(a) as it has no application. In the light of the above, we answer the question referred to above in the affirmative and against the Revenue.
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