1992 (7) TMI 43

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..... me-tax Appellate Tribunal (Allahabad Bench) has referred the following question for the opinion of this court under section 27(3) of the Wealth-tax Act, 1957 : " Whether, on the facts and circumstan .....

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..... came up for consideration before this court in CWT v. B. K Sharma [1977] 110 ITR 902 and there this court answered such question in favour of the assessee and against the Revenue. Similar question .....

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