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1963 (2) TMI 51 - HC - Income TaxExtract: ....... the tax unless it is determined by the income-tax authorities is not a debt which can be deducted from the assets in determining the net wealth. The question referred to us is answered in the affirmative. The reference is answered in the affirmative with costs which we assess at ₹ 100. DUTTA J.--I agree. Question answered in the affirmative.
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