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1983 (11) TMI 37 - HC - Wealth-taxExtract: .......cribed by the Government of Ceylon and, therefore, inclusion of the said amount in the valuation of the assets of the assessee will have to be deleted. We, therefore, answer the question referred to us In the affirmative, i.e., in favour of the assessee and against the Revenue. The Commissioner shall pay the costs of this reference to the assessee.
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