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1994 (2) TMI 3 - SC - Wealth-taxAssessee-company claimed that the balance of the demand that had remained unpaid was a debt owed by it and should be allowed as a deduction while computing its net wealth - held that deductions claimed were allowable in computing the net wealth of the assessee-companies because deductions do not fall within the exclusionary part contained in section 2(m)(iii)
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