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1992 (10) TMI 56 - HC - Wealth-taxExtract: .......aw does not arise out of the Tribunal s order as there is no finding of fact and it is not possible to decide the question of applicability of the statutory provisions of which the assessee has claimed the benefits. In this view of the matter, we decline to answer the question and require the Tribunal to decide the matter afresh as indicated above.
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