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    <description>The Tribunal allowed the appeal, directing a re-consideration of the exemption claim at the level of the CWT(A) for a fair decision in accordance with the law within a specified timeframe. The Tribunal emphasized that exemptions an assessee is entitled to must be considered for arriving at the correct net wealth, regardless of whether they were claimed in the return or not.</description>
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      <description>The Tribunal allowed the appeal, directing a re-consideration of the exemption claim at the level of the CWT(A) for a fair decision in accordance with the law within a specified timeframe. The Tribunal emphasized that exemptions an assessee is entitled to must be considered for arriving at the correct net wealth, regardless of whether they were claimed in the return or not.</description>
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