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2004 (1) TMI 307 - AT - Wealth-taxExtract: ....... of the shares as per r. 9A of Sch. III to the WT Act. Accordingly, the respective orders of the first appellate authority pertaining to both the instant appeals are reversed and the grounds of appeals taken by both the assessees in their respective appeals are allowed. 16. In the result, both the instant appeals filed by the assessees are allowed.
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