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1990 (7) TMI 51

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....ion of law referred to this court by the Tribunal at the instance of the assessee in this case is : "Whether, on the facts and in the circumstances of the case, the loan obtained by the assessee against the pledge of gold bonds was deductible in arriving at the net wealth of the assessee for the purpose of the Wealth-tax Act ?" It is common ground that the loan obtained by the assessee in th....