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1990 (12) TMI 169 - ITAT MADRAS-BExtract: .......7(4) of the Wealth-tax Act. In this view of the matter, we set aside the order of the Commissioner of Income-tax (Appeals) and hold that the assessee s claim that the house property at No. 333A Avinashi Road, should be valued under section 7(4) of the Wealth-tax Act is tenable and he is entitled to the same. 7. In the result, this appeal is allowed
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