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1996 (3) TMI 50 - MADRAS HIGH COURTExtract: .......wo questions referred to us, we delete the abovesaid clause appearing in the first of the two questions referred to us, viz., applying rule 1BB of the Wealth-tax Rules, 1957 and answer the said question in the affirmative and against the Revenue. We also answer the second question referred to us in the affirmative and against the Revenue. No costs.
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