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1996 (11) TMI 63 - ANDHRA PRADESH HIGH COURTExtract: .......nal is right in upholding the order of the Commissioner of Wealth-tax (Appeals) and holding that section 21(1) will apply. We, therefore, find no reason to direct the Tribunal to refer the above-said questions as, in our view, no referable question of law arises from the order of the Tribunal. The wealth-tax case is, therefore, dismissed. No costs.
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