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1996 (12) TMI 96 - AT - Wealth-taxExtract: .......lause (vi) preferred by us is also feasible. At any rate, it did not have the benefit of the above-mentioned decisions and in this view of the matter, we are inclined to agree with the contention of the revenue. Accordingly, we set aside the order of the CWT(A) and restore the order of the Assessing Officer. 5. In the result, the appeal is allowed.
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