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1977 (11) TMI 43 - HC - Wealth-taxExtract: .......mpany but that the written down value as shown in the balance-sheet on the relevant valuation dates should be taken as the value of the fixed assets of the company. Question No. 2 is answered in the negative and against the assessee. Question No. 3 is answered in the negative and against the assessee. The revenue to get the costs from the assessee.
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