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2006 (1) TMI 162 - AT - Wealth-taxExtract: ....... of the opinion that the CWT(A) was justified in allowing exemption under section 5(1)(vi) of the Wealth-tax Act in respect of land in question as forming part of the residential house. We confirm his orders and reject the grounds of appeals of the revenue for all the assessment years. 8. In the result, all the appeals of the Revenue are dismissed.
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