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Inclusion of aircraft in the wealth tax assessment - co-ownership of the aircraft - value of aircraft which is used in the assessee s business cannot be included in taxable wealth and the exception provided u/s.2(ea)(iv) of the Wealth Tax Act is attracted. - Tri

Wealth-tax - Inclusion of aircraft in the wealth tax assessment - co-ownership of the aircraft - value of aircraft, which is used in the assessee’s business, cannot be included in taxable wealth and t .....

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