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1995 (3) TMI 7 - SC - Wealth-taxRight to receive Compensation - Whether the right to compensation under the West Bengal Estates Acquisition Act, 1953, constitutes an asset within the meaning of the Wealth-tax Act and specially in view of the fact where such compensation under the West Bengal Estates Acquisition Act has neither been determined nor paid - Held, yes - valuation already made by the Wealth-tax Officer and the appellate authority shall be ignored and a fresh valuation should be made
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