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1977 (4) TMI 34 - ALLAHABAD HIGH COURT
Extract:
.......ether constituted one house belonging to the assessee-family and as such were exempt from wealth-tax under section 5(1)(iv) of the Act, but the house bearing Municipal No. 17/33, Mahatma Gandhi Marg, Allahabad, was not so exempt. As the assessee has partly succeeded and partly failed, we direct the parties to bear their own costs in this reference.