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1982 (11) TMI 40 - MADRAS HIGH COURTExtract: .......provided under rule 3 of Part II of Schedule I to the Wealth-tax Act, 1957, was not applicable to the assessee s case ? For the reasons mentioned earlier, the question is answered against the assessee and in favour of the Department. The Department will have its costs. Costs one set. The counsel s fee is fixed at Rs. 500 (rupees five hundred only).
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