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1994 (9) TMI 12 - HC - Wealth-taxExtract: .......Wealth-tax Act. It may further be noticed that this position is clear from the insertion of sub-section (4) in section 5 with effect from 1989, which is clarificatory in nature rather than amending the law. Accordingly, we answer the question referred to us in the affirmative, in favour of the assessee and against the Revenue. No order as to costs.
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