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1978 (5) TMI 16 - HC - Wealth-taxExtract: .......a Nishanas and the opinion of the expert on Nepalese law has to be taken into account for the purpose of arriving at the answer. The answer, therefore, becomes self-evident. For the reasons as aforesaid, we answer the question referred to us in the negative and in favour of the assessee. There will be no order as to costs. C. K. BANERJI J.-I agree.
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