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2008 (7) TMI 975 - HC - Wealth-taxExtract: ......., and is required to be excluded, on the face of the language of Section 2(m) of the Wealth Tax Act. In our view, the finding recorded by the learned Tribunal is fully in accordance with law, and does not require any interference, as it does not give rise to any substantial question of law. The appeal thus, has no force, and is dismissed summarily.
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