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1994 (6) TMI 39 - ITAT DELHIExtract: .......ed to apply Rule 8 contained in Part B of Schedule III of the Act, if he finds that the same is applicable to the case of the assessee. 7. In the result, the orders are set aside and restored to the file of the Wealth-tax Officer for arriving at the value of the property as directed above. The assessee s appeals are allowed for statistical purposes
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