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1981 (8) TMI 9 - HC - Wealth-taxExtract: .......ered accordingly with no order as to costs. The learned counsel for the assessee makes an oral application to grant certificate of fitness under s. 29(1) of the Act for appeal to the Supreme Court. In our opinion, this is not a case which is fit for appeal to the Supreme Court. We, therefore, reject the oral application made by the learned counsel.
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