1992 (7) TMI 43

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....court under section 27(3) of the Wealth-tax Act, 1957 : " Whether, on the facts and circumstances of the case that may be found by the High Court on a reappraisal of the evidence, the Tribunal was justified in holding that the assessee was entitled to deduction of income-tax liabilities as claimed and the deduction made thereof by the Wealth-tax Officer was correct in view of the provisions of ....