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1995 (4) TMI 118 - AT - Wealth-taxExtract: ....... cannot be included in the net wealth of the assessee-family because of the specific provisions of section 2(e)(v) of the Act. 57. In view of the foregoing, therefore, we hold that the lower authorities were not justified in bringing to charge the right in question in the hands of the assessee. 58. In the result, the assessee s appeals are allowed.
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