1990 (6) TMI 15

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..... ealth-tax Act, 1957 : Wealth-tax Reference No. 72 of 1976 : "(1) Whether, on the facts and in the circumstances of the case, the assessee had any interest in the trust corpus on the relevant valuation date ? (2) If the answer to question No. (1) is in the affirmative, whether the same was includible in the net wealth of the assessee ? " Wealth-tax Reference No. 73 of 1976 : "(1) Whether, .....

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