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    <title>Paintings Stored in Packed Condition Not Classified as Personal Effects for Tax Purposes Under Relevant Norms.</title>
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    <description>Personal effect - assessee was holding paintings in a packed condition and is preserving them according to the norms required and is not displaying them at his house - these paintings cannot be held as personal effects - AT</description>
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      <description>Personal effect - assessee was holding paintings in a packed condition and is preserving them according to the norms required and is not displaying them at his house - these paintings cannot be held as personal effects - AT</description>
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