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1996 (10) TMI 24 - KERALA HIGH COURTExtract: .......t-matter of IT Ref. Nos. 146 to 149 of 1991) and in the matter of wealth-tax assessment for the years 1981-82 (subject-matter of IT Ref. No. 163 of 1991. 20. We answer the question in the affirmative, except with regard to the daughter in favour of the assessee and against the Revenue. In view of the above, we decline to answer all other questions.
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