1989 (8) TMI 57

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Full Text of the Document

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....under section 27(3) of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows Shri R. C. Jall died on December 17, 1973, and the respondents are executors of his will. While framing the assessment under the Act for the assessment year in questions the Wealth-tax Officer included the value of certain shares, gif....