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    <title>1986 (9) TMI 114 - ITAT DELHI-A</title>
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    <description>The tribunal rejected the assessee&#039;s argument to exclude the value of the property in Jammu from her net wealth for wealth tax computation. The tribunal emphasized that all assets owned by the assessee on the valuation date must be considered, irrespective of their location. Consequently, the tribunal upheld the assessments and dismissed the assessee&#039;s appeals.</description>
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      <title>1986 (9) TMI 114 - ITAT DELHI-A</title>
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      <description>The tribunal rejected the assessee&#039;s argument to exclude the value of the property in Jammu from her net wealth for wealth tax computation. The tribunal emphasized that all assets owned by the assessee on the valuation date must be considered, irrespective of their location. Consequently, the tribunal upheld the assessments and dismissed the assessee&#039;s appeals.</description>
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