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1994 (4) TMI 101 - AT - Wealth-taxExtract: ....... question of applicability of r. 1D and r. 1BB also stands on the same footing as r. 1D. Therefore, we hold that r. 1BB is applicable in the assessee s case for valuation of self-occupied property. The WTO is directed to fix the value of the self-occupied property in accordance with r. 1BB. 4. In the result, all the appeals succeed and are allowed.
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