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1974 (7) TMI 12 - GUJARAT HIGH COURTExtract: .......roperties bequeathed to the assessee under the will executed by his grand-father are includible in the net wealth of the assessee under the Wealth-tax Act and accordingly answer the question reframed by us in the affirmative. The assessee will pay the costs of the reference to the Commissioner and bear his own. Question answered in the affirmative.
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