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2012 (3) TMI 638 - ITAT JAIPUR
Extract:
....... land is not includible in the Wealth Tax Act.” 17. Since facts are similar as compared to earlier years, therefore, on the reasoning given by Tribunal for earlier years, we confirm the order of ld. CIT (A) on this issue also. 18. In the result, appeal of the department is dismissed. 19. The order is pronounced in the open court on 07.3.2012.