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1995 (4) TMI 101 - AT - Wealth-taxExtract: .......The Assessing Officer has recorded reasons for estimating the value of vehicles in each of the three years and there being no material to indicate that such estimates are not fair and reasonable, we do not find any sound basis to interfere with the estimates made by the Assessing Officer. 11. In the result, all the three appeals are partly allowed.
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