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1995 (6) TMI 8 - ANDHRA PRADESH HIGH COURTExtract: .......the property was not conveyed to him under a registered document. In this view of the matter, the Tribunal was right in holding that the assessee was entitled to exemption under section 5(1)(iv) of the Wealth-tax Act. For the above reasons, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.
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