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1982 (3) TMI 113 - ITAT CALCUTTA-BExtract: .......rom him. There is no scope for extending the deeming provision contained in section 201 of the Act for the purpose of section 2(m)(iii) of the Wealth-tax Act. In this view of the matter, the decision of the AAC is quite justified and consequently does not call for any interference. 8. In the result, all the six appeals by the revenue are dismissed.
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