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1990 (5) TMI 1 - SC - Wealth-taxHeld that the properties in respect of which leases had expired in 1958 and 1963 and notices had been received by the assessee to hand over the possession were not assets within the meaning of section 2(e)(2)(iii) of the Act and the value of the same was not liable to be included in the net wealth of the assessee - Tribunal was not right in holding that the interest of the assessee in respect of the properties in dispute was for a period over six years for the purpose of section 2(e)(2)(iii)
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