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1985 (7) TMI 86 - HC - Wealth-taxExtract: .......nue as under The Appellate Tribunal was not correct in law in holding that the assessee was not entitled to have a deduction of Rs. 44,000 representing the value of his interest in the house property owned by the firm in accordance with rule 2 of the Wealth-tax Rules read with section 2(m) of the Wealth-tax Act. There shall be no order as to costs.
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