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    <title>1992 (5) TMI 83 - ITAT MADRAS-D</title>
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    <description>The Tribunal upheld the Commissioner of Wealth Tax (Appeals)&#039; decision, ruling that the buildings at D. Nos. 17, 18, and 19, East Chitrai St., Madurai, were used by the assessee for its business purposes. Consequently, the buildings were exempt from wealth-tax under clause (vi) of sub-section (3) of section 40 of the Finance Act, 1983. The Revenue&#039;s appeals were dismissed.</description>
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    <pubDate>Fri, 29 May 1992 00:00:00 +0530</pubDate>
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      <description>The Tribunal upheld the Commissioner of Wealth Tax (Appeals)&#039; decision, ruling that the buildings at D. Nos. 17, 18, and 19, East Chitrai St., Madurai, were used by the assessee for its business purposes. Consequently, the buildings were exempt from wealth-tax under clause (vi) of sub-section (3) of section 40 of the Finance Act, 1983. The Revenue&#039;s appeals were dismissed.</description>
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      <pubDate>Fri, 29 May 1992 00:00:00 +0530</pubDate>
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