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1985 (12) TMI 111 - AT - Wealth-taxExtract: .......appellant was entitled to exemption under s. 5(1)(iv) in respect of his flat at 607 Ansal Bhanwan. The decisions cited by Shri Bansal. ld. Departmental Representative are given entirely on different facts and would, therefore, be inapplicable in the context of the present case. 5. In conclusion, the Departmental appeal fails and is hereby rejected.
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