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1979 (2) TMI 49 - HC - Wealth-taxExtract: .......rred at the instance of the Commissioner are answered in the affirmative and against the revenue. Though the assessee did not appear, Mr. K. R. Ramamani, an advocate of this court, rendered us assistance by bringing to our notice the relevant authorities, and we place on record our appreciation of his assistance. There will be no order as to costs.
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