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    <title>Residential House Deemed Exempt Under Wealth Tax Despite Owner&#039;s Long Absence, Meeting Rule 3 Proviso Conditions.</title>
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    <description>Valuation - exempted asset under wealth tax - residential house - even though the assessee did not stay in the house so long, this house is exclusively for residential purpose, the condition as enumerated in the third proviso to Rule 3 are satisfied - AT</description>
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