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2012 (8) TMI 439 - BOMBAY HIGH COURTRejection of application for registration as a valuer of plant and machinery u/s 34AB of the Wealth Tax Act - Held that:- The degree in production engineering as possessed by the assessee has been recognized as a qualification equivalent to a degree in mechanical or electrical engineering for appointment to superior services and posts of Central Government as prescribed under Rule 8A (8)(i) of the Wealth Tax Rules, 1957 - The application dated 26th June, 2011 being rejected only on the ground that the previous application had been rejected - being a fresh application, the Chief Commissioner of Income Tax is obliged to consider the same on its merits - in favour of assessee.
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