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1972 (2) TMI 19 - HC - Wealth-taxWhether, the provisions of section 2(m) of the Wealth-tax Act, 1957, are applicable for determination of the assessee's interest in the wealth of the firm styled as M/s. J. K. Bankers - Whether arrears of income-tax of the firm should be deducted from the value of other assets to determine the partner's share in the firm's assets
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