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1993 (6) TMI 104 - AT - Wealth-taxExtract: .......r not. Therefore, in our view it cannot be considered an asset u/s 2(e) of the Act itself and therefore we need not go to the rules providing adjustment in the value of assets of business in the matters whether assets are disclosed or not disclosed. This point is also decided against the revenue. 7. In the result, all the six appeals are dismissed.
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