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1982 (10) TMI 75 - AT - Wealth-taxExtract: .......g on any profession or vocation independently. The claim of the assessee was, therefore, rightly rejected by the authorities below insofar as exemption under s. 5(1)(x) is concerned. We, therefore, dismiss the cross-objections of the assessee as well. 12. Result-both the appeals of the revenue and the cross objections of the assessee are dismissed.
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