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1979 (8) TMI 63 - HC - Wealth-taxExtract: .......e Andhra Pradesh High Court in CWT v. Smt. Hashmatunnisa Begum 1977 108 ITR 98 (AP) took a contrary view. For the reasons already indicated and with great respect, we are unable to subscribe to the view taken by the Andhra Pradesh High Court. The question referred is answered in the affirmative. There will be no order as to costs of this reference.
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