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2007 (2) TMI 161 - HC - Wealth-taxWealth tax – substituted provision of sub-section (8) of section 4 w.e.f. 1.4.1997 speaks of only ‘any building’ – means it speaks of building and the land appurtenant to building, it cannot be applied to vacant land – moreover this amendment is not retrospective in nature so vacant land could not be included in the net wealth of the assessee in A.Y. 1993-94 and 1994-95
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