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1995 (2) TMI 31 - HC - Wealth-taxExtract: .......nor her interest in the shares fund is an asset within the meaning of the Wealth-tax Act. We are in entire agreement with the observation of the Bench. In view of the said observation, the point is squarely covered by a binding judgment of this court. Therefore, no referable question of law arises. In the result, the wealth-tax cases are dismissed.
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