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1983 (5) TMI 42 - AT - Wealth-taxExtract: .......r relation to the purchase would not arise. Since the assessee has the option to choose the exemption in the above manner and the liability is only of Rs. 84,238 as against the share holdings of Rs. 7,55,836 and the over-all limit u/s 5(1A) of Rs. 1,50,000, we, hold that the entire addition of Rs. 84,239 should be deleted. 6. The appeal is allowed.
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