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M.P. Peria Karuppan Chettiar Vs. Commissioner of Income Tax, Wealth Ta ...
Court: Supreme Court of India
Decided on: Nov-19-1974
Reported in: AIR1975SC431; [1975]99ITR1(SC); (1975)3SCC439; 1975(7)LC100(SC)
Indian Income Tax Act, 1922, Section 27(1) of the Wealth Tax Act, 1957, and Section 26(1) of the Gift Tax Act, 1968 made at the instance of the Commissioner of Income-tax, Wealth Tax, and Gift Tax, Madras,
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