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1992 (12) TMI 73 - AT - Income TaxExtract: .......doubt, the aforesaid decision of the Hon ble Supreme Court pertains to the provisions of section 5(1)(xxi) of the Wealth-tax Act, 1957, but necessary support can be drawn from the said decision to convince us that the order passed by the CWT (Appeals) is correct in law. The same is, accordingly, confirmed. 11. In the result, the appeal is dismissed
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