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1990 (10) TMI 162 - ITAT MADRAS-DExtract: .......dule 1 part 1 of WT Act the ratio of Pradeep D. Kothari Trust s case should be applied and the assessee should be held not assessable only for such assessment years in which the assessee would be found to have wealth below taxable limit set out under schedule 1 part 1 of the Wealth-tax Act. 20. Thus, the appeals are allowed for statistical purposes
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