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1983 (6) TMI 3 - HC - Wealth-taxExtract: .......to the assessee. Moreover, the exemption can only be claimed by the individual partner who is an assessee in his assessment and not by the firm which is not an assessee in the course of valuation under r. 2. The question, therefore, is answered in the affirmative and in favour the assessee. Each party will bear its own costs. R. N. PYNE J.-I agree.
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