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1971 (3) TMI 8 - ALLAHABAD HIGH COURTHigh Court has jurisdiction under section 66(4) of Indian Income-tax Act, 1922 and section 27(5) of the Wealth-tax Act to require the Tribunal to give a finding of fact on the issues not considered by it - held that, interest of the assessee in the trust fund amounted to an annuity exempt under section 2(e)(iv)
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