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1993 (6) TMI 107 - ITAT BOMBAY-BExtract: .......these provisions together makes it clear that in the cases before us and in accordance with the partnership deed prevalent on the relevant valuation dates, the assessees could not be assessed to wealth-tax in respect of appreciation in the value of the assets, which are ceded in favour of Gajra Gears Pvt. Ltd. 3.2 In the result, appeals are allowed
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