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1988 (8) TMI 59 - ALLAHABAD HIGH COURTExtract: ....... the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that rule 1 BB of the Wealth-tax Rules framed with effect from 1-4-1979 is applicable to the assessments for the assessment years prior to the assessment year 1979-80 and also applicable to self-occupied property ? This application is accordingly disposed of.
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