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1979 (3) TMI 95 - AT - Wealth-taxExtract: .......has already been decided in favour of the assessee by the Tribunal in the earlier years, and since we are of the view that the decision in 107 ITR 822 is applicable to the facts of the present case, we would respectfully follow the said decisions, and confirm the order of the AAC for the year under appeal. 7. In the result, the appeal is dismissed.
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