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1989 (11) TMI 83 - ITAT COCHINExtract: .......dismissed. 8. The cross objections deal with computation of net wealth, deduction of liability and valuation of assets. Since in our view the assets of the trust would be exempted under section 5(1)(i) of the W.T. Act, the cross objections are dismissed as infructuous. 9. In the result, all the appeals as well as the cross objections are dismissed.
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