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COMMISSIONER OF WEALTH TAX versus SMT. MRIDULA KANORIA


Purchase of shares from exempt deduction loans to find that some portion of the shares were purchased from the appraiser's own funds and some of the shares were purchased with borrowed funds, with the purchase of the shares held by Essex before 1988. 1989 Had the option of claiming an exception in the series. Funds deducted in full debt The Indian Wealth Tax Act, 1957, Sections 2 (M) and 5 (1A)

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