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    <title>Wealth Tax Exemption Upheld: Plot Under Construction Qualifies as House u/s 5(1)(vi) of Wealth-tax Act.</title>
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    <description>Exemption u/s 5(1)(vi) - Whether CWT(A)has erred in allowing the exemption u/s 5(1)(vi) for the plot under construction as the same does not come under the purview of house, or part of a house - Held NO - AT</description>
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