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1986 (10) TMI 60 - AT - Wealth-taxExtract: .......hat he shall determine the value of the assessee s interest in the partnership firm in accordance with the directions of their Lordships of the Juggilal Kamlapat Bankers vs. WTO after affording reasonable opportunity of being heard to the parties. 6. In the result, all the four appeals of the Revenue are treated as allowed for statistical purposes.
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