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1994 (10) TMI 18 - GUJARAT HIGH COURTExtract: ....... only half and not the whole of the capitalised value of the interest of the assessee in the immovable properties of the trust was liable to be assessed to wealth-tax under the provisions of the Wealth-tax Act, 1957. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the Revenue with no order as to costs.
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