1998 (9) TMI 46

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....that the exemption provided under section 5(1)(xxxiii) of the Wealth-tax Act, 1957, is available only to an assessee, who had returned to India during the previous year relevant to the assessment year. No support can be found in the language of the said section for that proposition, A person of Indian origin who was in a foreign country had returned to India prior to April, 1977, when section 5(1)....