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1996 (6) TMI 66 - GAUHATI HIGH COURTExtract: .......be called an annuity within the meaning of section 2(e)(2)(ii) of the Wealth-tax Act. Accordingly, we answer the question in the negative, against the assessee and in favour of the Revenue. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal, Guwahati.
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