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1988 (5) TMI 29 - RAJASTHAN HIGH COURTExtract: .......l s view is justified. Consequently, this reference is answered in the affirmative, against the Revenue and in favour of the assessee by holding that the Tribunal s view that the condition precedent for invoking the aid of rule 2B(2) of the Wealth-tax Rules, 1957, has not been satisfied, is justified. Both these references are answered accordingly.
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