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1964 (11) TMI 110 - HC - Income TaxExtract: ....... respect of the estate left by the deceased, Smt. Sodradevi. As we have found that there is no provision in the Wealth-tax Act entitling the revenue to charge wealth-tax against the petitioners in respect of the estate of the late Smt. Sodradevi left in their hands, the petitioners are entitled to succeed. The rule will be made absolute with costs.
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