Agricultural holdings including in wealth tax in Punjab and Harayana.

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..... before the Supreme Court. In this connection attention is invited to the board's letter F.NO.320/183/70-WT dated the 21-10-70. 2. The board have since consulted the Ministry of law and they are advised that the judgement of the Punjab and Harayana High court, referred to above would apply to all the assessees who are assessed by the Wealth-tax officers functioning within the states of Punjab and .....

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