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1992 (9) TMI 12 - HC - Wealth-taxExtract: .......ibunal. Once it is held that Rs. 1,20,000 is paid to the wife of the assessee towards meher amount, the said amount cannot be treated as the debt due from his wife to the assessee. Therefore, this question has to be answered in the affirmative, i.e., in favour of the assessee and against the Revenue. The reference is accordingly answered. No costs.
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