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The High Court of Delhi dismissed Wealth-tax Case No. 70 of 1983. For Wealth-tax Cases Nos. 71 to 73 of 1983, the Tribunal was directed to consolidate the case for the assessment years 1976-77 to 1978-79 and refer a specific question to the court. Wealth-tax Cases 70 to 73 of 1983 were disposed of with no order as to costs.
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