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1981 (9) TMI 207 - ITAT MADRAS-CExtract: .......scope of business premises and will again be exempt from the additional wealth-tax. Therefore, looking at it from any point of view, we are satisfied that the AAC was right in cancelling the additional wealth-tax imposed on the assessee. We have, therefore, no hesitation in confirming the order of the AAC. 5. In the result, the appeal is dismissed.
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