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1999 (10) TMI 98 - AT - Wealth-taxExtract: .......idering totality of facts and circumstances of this case, we agree with the lower authorities that the land of the assessee in Tamil Nadu, cannot be treated as an agricultural land. We accordingly uphold rejection of the claim of the assessee or exemption of the said land from levy of wealth-tax. 18. In the result, assessee s appeals are dismissed.
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