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    <description>The Appellate Tribunal upheld the AAC&#039;s orders, allowing exemption under section 5(1)(iv) of the Wealth Tax Act for the relevant assessment years. Additionally, the Tribunal affirmed the AAC&#039;s decision on the valuation of jewellery for the assessment years 1977-78 to 1980-81, dismissing both departmental appeals and cross objections.</description>
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