2001 (3) TMI 16

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..... ATH. JUDGMENT The judgment of the court was delivered by N. K. JAIN C. J. -The above tax cases are filed by the Department against the order of the Income-tax Appellate Tribunal, "D" Bench, Ma .....

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..... der section 21A would apply only if the net wealth itself exceeds the taxable limit as provided under the Schedule to the Wealth-tax Act, 1957?" We have heard learned standing counsel, and perused .....

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