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1995 (7) TMI 111 - AT - Income TaxExtract: .......1983 is part of wealth-tax chargeable under the Wealth-tax Act, 1957 itself and there is no deviation of the scheme of charging wealth-tax by reviving the levy of wealth-tax on companies by the Finance Act, 1983 with effect from 1-4-1984. 12. In view of the above discussion, we uphold the appellate order and dismiss the appeal filed by the assessee
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