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1978 (4) TMI 52 - MADHYA PRADESH HIGH COURTExtract: .......as not justified in holding that, on the facts and in the circumstances of the case, the tax at the rate of 60 prescribed under s. 68(3) of the Finance Act, 1965, was not deductible in arriving at the net wealth of the assessees under s. 2(m) of the W.T. Act, 1957, during the assessment years 1957-58 to 1965-66. There shall be no order as to costs.
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