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1986 (8) TMI 3 - SC - Wealth-taxWhether Tribunal is right in holding that the assessee who has a life interest in the testamentary trust estate of the late C. H. Kinnison comprising, inter alia, of the shares in an Indian company and commission from the managing agency of an Indian company can be said to have an interest in such shares and commission and that such interest is property located in India so as to be taxable under the Wealth-tax Act - question must be answered in the negative, in favour of the assessee
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