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2002 (2) TMI 21 - RAJASTHAN HIGH COURTWhether the claim of the petitioner in respect of Ummed Bhawan Palace as to the exemption from payment of wealth-tax by virtue of section 5(1)(iii) of the Wealth-tax Act which is equivalent and parallel to clause (19A) in section 10 of the Income-tax Act for income-tax exemption in the case of an ex-Ruler liable to be succeeded? – Held that even if only a part of a palace or building is in the self-occupation of a Ruler and the rest has been let out, the exemption will be available for the entire palace.
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