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1980 (9) TMI 43 - HC - Wealth-taxExtract: .......sion in Wealth-tax Reference No. 3 of 1975, decided by us today (See CWT v. Ashok K. Parikh 1981 129 ITR 46). For the reasons given by us in the said decision, we answer question No 2 in the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner will pay costs of this reference to the assessee. Orders accordingly.
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