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    <title>1990 (12) TMI 160 - ITAT MADRAS-A</title>
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    <description>The Tribunal allowed the Department&#039;s appeals in WTA Nos. 1021 and 1022/Mds/87, partially allowed WTA Nos. 1023, 1024, and 1025/Mds/87, and dismissed the Cross Objections 144 to 147/Mds/87. The decisions were primarily based on legal precedents set by the Madras High Court, the Supreme Court, and the Special Bench of the Tribunal. The outcomes included the inclusion of IT refunds in net wealth, deposits in minor children&#039;s names, valuation of unquoted equity shares, exclusion of silver cups and trophies as works of art, inclusion of compulsory deposits in net wealth, and disallowance of debts related to exempt assets.</description>
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      <title>1990 (12) TMI 160 - ITAT MADRAS-A</title>
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      <description>The Tribunal allowed the Department&#039;s appeals in WTA Nos. 1021 and 1022/Mds/87, partially allowed WTA Nos. 1023, 1024, and 1025/Mds/87, and dismissed the Cross Objections 144 to 147/Mds/87. The decisions were primarily based on legal precedents set by the Madras High Court, the Supreme Court, and the Special Bench of the Tribunal. The outcomes included the inclusion of IT refunds in net wealth, deposits in minor children&#039;s names, valuation of unquoted equity shares, exclusion of silver cups and trophies as works of art, inclusion of compulsory deposits in net wealth, and disallowance of debts related to exempt assets.</description>
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