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1972 (6) TMI 12 - ANDHRA PRADESH HIGH COURTValuation for the purpose of wealth-tax of a mica mine, - assessee gave on lease mica mines for 20 years - Wealth-tax Officer should consider the figures in balance-sheet and also adjustments should be made in arriving at the true value - Tribunal's valuation by deducting 1/20th of the value given for every year after 1954 was proper
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