1989 (3) TMI 24

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....under section 27(3) of the Wealth-tax Act, 1957 ("the Act") : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of tax paid by the assessee on the basis of voluntary disclosure of income under section 68 of the Finance Act, 1965, after the relevant valuation date was deductible in computing the net wealth of the assessee under section 2....