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1991 (5) TMI 43 - HC - Wealth-taxExtract: ....... the assessee has got to be accepted. In view of this also, we hold that the bonds in question are Government securities within the meaning of clause (xxii) of section 5(1) of the Wealth-tax Act and the Tribunal has rightly held so. In the result, the reference is answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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