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1979 (3) TMI 43 - HC - Wealth-taxExtract: .......ve reasons, we hold that the assessee, a company incorporated outside India, has a place of business in India and, therefore, is a company within the meaning of s. 2(h) of the W.T. Act, 1957. We answer the question referred in the affirmative and in favour of the revenue. The reference is disposed of accordingly. There will be no order as to costs.
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