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2002 (7) TMI 794 - AT - Income TaxExtract: .......ings. A good painting transmits good vibe across. The element of personal attachment with the object did exist in the facts of the case. Therefore, in our opinion, paintings could be construed to be the personal effects, as such not exigible to tax. Accordingly we uphold the impugned order. 12. In the result, appeal of the revenue stands dismissed.
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