1994 (3) TMI 23

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.... of its order, dated April 14, 1981, in respect of the assessment years 1975-76 to 1977-78 under section 27(1) of the Wealth-tax Act, 1957 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 3,50,000 could not be included in the assessment of the trust for the year under consideration ?" On the last date of hearing on Se....