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2021 (1) TMI 1055 - SCH - Wealth-taxExemption from wealth tax - whether 28 Acres of ‘urban land’ comes under the ambit of the exemption clause of Section 2(ea) of the Wealth Tax Act, 1957? - person to be the ‘owner’ - protective assessment - HELD THAT:- Leave granted. Pending further consideration, the effect and operation of the following observation made by the High Court in Para 78 of the judgment under challenge shall remain stayed: “The Assessing Authority would be free to now proceed to make substantive assessments in the hands of the Respondent-Assessees."
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