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1995 (10) TMI 7 - ANDHRA PRADESH HIGH COURTExtract: .......relevant grounds and whether the estimation made by the appellate Commissioner is based on accepted principles is a question of law to be considered. In this view of the matter, we consider it just and appropriate to direct questions Nos. 1 and 4 to be referred for the opinion of the High Court. The wealth-tax case is accordingly allowed. No costs.
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