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1993 (4) TMI 42 - RAJASTHAN HIGH COURTExtract: .......ndivided family and further the Tribunal was right in including the value of Barwara House located at Civil Lines, Jaipur, in the net wealth of the assessee in his individual status. The reference is answered accordingly in favour of the Revenue and against the assessee. The reference application is dismissed with costs of Rs. 1,000 (one thousand).
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