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2007 (11) TMI 447 - AT - Wealth-taxExtract: .......licence agreements. Leave and licence agreements are clearly outside the scope of section 4(8)(b) of the Wealth-tax Act. In a leave and licence arrangement, the legal owner shall continue to be the owner of the licensed premises and assessable to wealth-tax as such. 26. The matter shall now go back to the Division Bench for disposal of the appeals.
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