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1990 (2) TMI 79 - ITAT AHMEDABAD-AExtract: ....... opportunity to the assessee and will decide the extent of exemption keeping in view the provisions of s. 5(1)(iva) read with s. 5(1A) prescribing the limit of aggregate exemption limit upto Rs. 1,50,000 in respect of financial assets specified in s. 5(1A) of the WT Act. 6. In the result, the appeals are treated as allowed for statistical purposes.
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