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2000 (9) TMI 227 - AT - Wealth-taxExtract: .......store back this issue to the file of the WTO for verifying all the relevant aspects to ascertain the eligibility of the assessees in respect of their claim for deduction under section 5(1)(iv). 19. In the result all the appeals of the Revenue are dismissed whereas the Cross-Objections filed by the assessee are treated as allowed as indicated above.
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