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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Taxability to wealth tax - land is agricultural land in the revenue record and has been used for agricultural purposes thus proviso to Section 2(ea)(b) would be applicable and the same would not be chargeable to wealth tax - AT

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