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    <title>1980 (9) TMI 124 - ITAT JAIPUR</title>
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    <description>A monthly tenant who merely occupied and sub-let properties was held to have no taxable interest in those properties capable of valuation under section 2(c) of the Wealth-tax Act. The Tribunal treated the finding that the assessee was a monthly tenant as a finding of fact, and on that basis concluded that no referable question of law arose from the order. The request to refer the questions to the High Court was therefore declined.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67789</link>
      <description>A monthly tenant who merely occupied and sub-let properties was held to have no taxable interest in those properties capable of valuation under section 2(c) of the Wealth-tax Act. The Tribunal treated the finding that the assessee was a monthly tenant as a finding of fact, and on that basis concluded that no referable question of law arose from the order. The request to refer the questions to the High Court was therefore declined.</description>
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