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1994 (11) TMI 68 - BOMBAY HIGH COURTExtract: ....... Wealth Act, 1976, is on a still sounder footing in view of the specific provision contained in section 18 thereof. The answer to the question referred to us is, therefore, obvious and self-evident. Hence, it is answered in the negative and in favour of the Revenue. Under the facts and circumstances of the case, there shall be no order as to costs.
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