Wealth-tax deduction preserved for taxpayers with earlier appellate rulings; amendment not applied to those assessments.

Wealth-tax paid by an assessee remains deductible in computing total income for an assessment year where, before the amendment came into force, an appellate decision had held such deductibility; the amendment's altered provisions do not apply to that assessment year, operation being preserved by a savings clause protecting assessments affected by pre-amendment appellate rulings.

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