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2017 (5) TMI 1687 - AT - Wealth-taxWealth tax assessment - assessability of properties to wealth tax - HELD THAT:- As in SHRI NIRANJAN LAL DATA [2011 (11) TMI 830 - ITAT JAIPUR] held that all the six properties are not to be included in the wealth of the assessee by giving a detailed reasoning against each property.
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