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2003 (3) TMI 36 - KERALA HIGH COURTScope and ambit of section 40(3)(vi) of the Finance Act, 1983, regarding the computation of net wealth of a closely held company which was made liable to wealth-tax assessment as per the said Act – Held that building used by the assessee-company for running the hospital (and the land appurtenant thereto) does not qualifies as a building used as 'office for the purposes of the business' envisaged under section 40(3)(vi) of the Finance Act, 1983, read with the Wealth-tax Act, 1957
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