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1997 (10) TMI 52 - HC - Wealth-taxExtract: .......ences in the affirmative, in favour of the Revenue and against the assessee. Since the other questions are only different facets of question No. 1, we decline to answer questions Nos. 2 to 5. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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