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    <title>1998 (12) TMI 104 - ITAT COCHIN</title>
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    <description>The Tribunal held that the revenue authorities were incorrect in denying the exemption on the hospital building and its land appurtenant for wealth-tax assessments. The Assessing Officer was directed to exclude the hospital building&#039;s value from the taxable wealth, resulting in the appeals being allowed for the assessment years 1986-87 to 1992-93.</description>
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      <link>https://www.taxtmi.com/caselaws?id=61902</link>
      <description>The Tribunal held that the revenue authorities were incorrect in denying the exemption on the hospital building and its land appurtenant for wealth-tax assessments. The Assessing Officer was directed to exclude the hospital building&#039;s value from the taxable wealth, resulting in the appeals being allowed for the assessment years 1986-87 to 1992-93.</description>
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