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1965 (3) TMI 71 - HC - Income TaxExtract: ....... section 3 of the Wealth-tax Act is intended to exclude other groups or associations of persons which are capable of being treated as a unit. In the result, therefore, our answers to both the questions, which have been referred to us, are in the affirmative. The assessee will pay the costs of the Commissioner. Questions answered in the affirmative.
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