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2013 (3) TMI 711 - GUJARAT HIGH COURTExtract: ....... law, the lands in question are ‘assets’ within the meaning of section 2 (ea) of the Wealth-tax Act,1957, as applicable to the assessment year 2000-2001?” Order in Civil Application No. 7 of 2013 Learned counsel for the applicant does not press the civil application at this stage. Hence, the same stands disposed of as not pressed.
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