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1973 (8) TMI 8 - DELHI HIGH COURTAssessee paid security to allottee of a plot of land and erected building on it - allottee did not pay a stipulated amount of building charges and return deposited within time - release deed was executed, even though not registered - " Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the right created by the release deed dated November 13, 1967, was not a right on the relevant valuation date, within the meaning of sub-paragraph (c) of Paragraph A of Part I of the Schedule to the Wealth-tax Act, 1957 ? " - Question reframed and answered in the negative
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