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2003 (4) TMI 222 - AT - Wealth-taxExtract: .......xemption to the assessee under section 5(1)(i) of the Act is decided against the assessee. However, having regard to our decision in relation to the cross objections preferred by the assessee, which are decided in favour of the assessee, the impugned assessment framed does not stand. In this manner, the assessee succeeds in the present proceedings.
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