1971 (8) TMI 39

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..... on of the High Court under section 27(1) of the Wealth-tax Act, 1957, is : " Whether, in the circumstances of the case, in computing ' net wealth ' as defined in section 2(m) of the Wealth-tax Act or in assessing the net value of the assets under section 7(2) of the said Act, the liability of the company in respect or gratuity in terms of the industrial court awards for the benefit of its employ .....

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