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1996 (1) TMI 22 - RAJASTHAN HIGH COURTExtract: .......roversy in the present case stands decided by the judgment of the Supreme Court in CWT v. Shrawan Kumar Swarup and Sons case 1994 210 ITR 886, we do not find any merit in this application under section 27(3) of the Wealth-tax Act. In the result, the application under section 27(3) of the Wealth-tax Act has no merit and the same is hereby dismissed.
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