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1993 (2) TMI 21 - HC - Wealth-taxExtract: .......the Revenue and in the affirmative. We answer both the questions in favour of the Revenue and against the assessee, i.e., in the affirmative. A copy of this judgment under the signature of the Registrar and seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal. In the circumstances, there will be no direction as to costs.
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