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1993 (7) TMI 148 - AT - Benami PropertyExtract: .......bitions of section 4(1)(a) cannot, therefore, be applied to the facts of the case. Thus, in any view of the matter, we are unable to sustain the addition of the assets standing the names of the children in the net wealth of the assessee. We, therefore, direct the WTO to exclude these properties and recompute the net wealth. The appeals are allowed.
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