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1965 (11) TMI 29 - SC - Wealth-tax

The Supreme Court judgment involved two cross-appeals from the High Court of Calcutta regarding tax liability. The first question was answered in the affirmative, allowing Civil Appeal No. 66 of 1965. The second question was answered in the negative, resulting in the dismissal of Civil Appeal No. 67 of 1965. Judge Shah agreed with the decisions.

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