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1981 (6) TMI 29 - HC - Wealth-taxExtract: ....... on the grounds adverted to above. We do not find any infirmity in the view taken by the Tribunal. We, therefore, answer the second question in the affirmative and against the assessee. In the result, both the questions referred to us are answered in the affirmative and against the assessee. Reference answered accordingly with no order as to costs.
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