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1999 (12) TMI 96 - AT - Income TaxExtract: ....... against the Revenue. 11. Since we have held that the hostels buildings belonging to the assessee are not liable to wealth-tax in terms of section 2(ea)(i), the same could not be added to the total wealth under section 16(1)(a) by way of prima facie adjustments for assessment years 1994-95 to 1996-97. Accordingly all the appeals are partly allowed.
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