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    <title>1995 (8) TMI 100 - ITAT INDORE</title>
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    <description>The Tribunal determined that the land in question should be classified as non-agricultural for wealth tax purposes, reversing the DCWT(A)&#039;s decision. The value of the land is to be included in the taxable wealth of the assessee, and the DCWT(A) is directed to determine the valuation after providing an opportunity for both parties to be heard.</description>
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