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1977 (2) TMI 6 - HC - Wealth-taxExtract: .......able under the provisions of that Act. The said provision was made virtually to get over the decision referred to already by the Tribunal. In view of t his section, the third question in T.C. No. 259/74 has to be answered in the negative and against the assessee and we accordingly do so. There will be no order as to costs in any of these tax cases.
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