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1989 (7) TMI 94 - HC - Wealth-taxExtract: .......of the Orissa High Court in CWT v. I. Butchi Krishna 1979 119 ITR 8. We answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Appellate Tribunal, Cochin Bench, as required by law.
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