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2004 (1) TMI 637 - AT - Wealth-taxExtract: ....... manner laid down in Rule 20 of Schedule III is not sustainable. The Assessing Officer has rightly valued the property in terms of the provisions contained in rules 3 and 4 of Schedule III to the Wealth-tax Act, 1957. 21. In the facts and circumstances of the case, we find that these wealth-tax appeals are liable to be dismissed. Order accordingly.
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