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1994 (11) TMI 13 - ANDHRA PRADESH HIGH COURTExtract: .......f law. We, therefore, direct the Income-tax Appellate Tribunal to refer the following question to this court Whether, on the facts and in the circumstances of the case, section 21(4) of the Wealth-tax Act is attracted? and state the case. In respect of the other questions the wealth-tax case is dismissed. The wealth-tax case is accordingly ordered.
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