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1983 (4) TMI 28 - ALLAHABAD HIGH COURTExtract: ....... the facts of the present case, we answer the question in the affirmative, in favour of the assessee and against the Commissioner of Wealth-tax. The assessee will be entitled to his costs which we assess at Rs. 250. A copy of our opinion shall be forwarded to the Tribunal for appropriate orders in conformity thereto in terms of s. 27(6) of the Act.
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