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1986 (9) TMI 110 - AT - Wealth-taxExtract: .......uilding, i.e. factory building, the assessee is entitled as one unit. In view of this position we are unable to sustain the order of the AAC on this point. The deduction allowed by the WTO and withdrawn by the AAC on this account are therefore, restored. 13. In the result, all the appeals shall be treated as partly allowed for statistical purposes.
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