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1987 (7) TMI 54 - HC - Wealth-taxExtract: .......er question No. 1 referred to us in the affirmative, against the Revenue and in favour of the assessee. We answer question No. 2 in the negative, against the Revenue and in favour of the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall be sent to the Income-tax Appellate Tribunal, Cochin Bench.
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