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1983 (6) TMI 58 - AT - Wealth-taxExtract: .......uirement of law for it. If his actions were to be adjudged by the standard which the revenue is requiring us to do because of this contention, it will be very difficult for the WTO to perform duties and this may lead to practical difficulties in the working of the Act. We, therefore, reject this contention outright as untenable. 13. Appeal allowed.
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