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1982 (3) TMI 118 - AT - Wealth-taxExtract: .......ention of Cruelty to Animals Act, 1960, which treat the birds as animals, the dictionary meaning of the word animals clearly shows that its ordinary meaning will take in birds. The assessee s claim of exemption was, therefore, wrongly disallowed. We direct that the claim of the assessee be considered and necessary relief granted. 9. Appeal allowed.
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