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Once the learned CWT(A) held the land of the assessee to be exempt on one count, i.e., the land being classified as agricultural land in the records of the Govt. and used for agricultural purposes, this finding was sufficient to delete the addition for the purpose of wealth tax - Tri

Wealth-tax - Once the learned CWT(A) held the land of the assessee to be exempt on one count, i.e., the land being class .....

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