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1980 (7) TMI 22 - PUNJAB AND HARYANA HIGH COURTExtract: .......spective. We are in respectful agreement with this view and hold that the gold ornaments of the assessee could not he included in her net wealth for the relevant assessment year. For the reasons aforementioned, we answer the question of law in the negative, i.e., in favour of the assessee and against the revenue, No costs. B. S. DHILLON J.-I agree.
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