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1979 (7) TMI 27 - HC - Wealth-taxExtract: .......answered in the negative and against the department question No. 4 is answered in the affirmative and against the assessee. We decline to answer question No. 5. We regret our inability to announce the judgment earlier, as one of us (Lahiri J.) was at Agartala Bench from 17th March, 1979, till Saturday last, the 30th June, 1979. K. LAHIRI J-I agree.
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