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1984 (7) TMI 161 - AT - Wealth-taxExtract: .......e not convinced with any of the arguments advanced on behalf of the assessee. We do not feel that the case law cited on behalf of the assessee has any relevance, much less application to the facts and circumstances of this case and, hence, we felt that it is burdening the record unnecessarily if we discuss them threadbare. Therefore, we avoided it.
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