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1980 (10) TMI 94 - AT - Wealth-taxExtract: ....... and building owned by the firm in which the assessee was a partner. In the circumstances, the orders of the AAC for both the years require to be reversed. They are accordingly reversed. The WTO is directed to re-compute the assessee s claim for the value of such land and building in the hands of the assessee. 6. The assessee s appeals are allowed.
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