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    <title>1991 (3) TMI 57 - BOMBAY High Court</title>
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    <description>The court ruled in favor of the assessee, determining that the club is not liable to be taxed as an individual under the Wealth-tax Act. The court based its decision on the interpretation of relevant precedents and the distinction between different types of entities under the Act. No costs were awarded in this matter.</description>
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