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1987 (7) TMI 23 - HC - Wealth-taxExtract: .......ided family, according to the definition of it net wealth contained in clause (m) of section 2, read with section 3 of the Act. For this purpose, it may not really be necessary to go to section 4(1)(b). For the above reasons, we answer the question referred to us in the affirmative, i.e., in favour of the Revenue and against the assessee. No costs.
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