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    <title>2016 (7) TMI 50 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to include land under construction in the net wealth for wealth tax assessment, dismissing the appeals in favor of the revenue and against the assessee. The Court found the Tribunal&#039;s decision consistent with a previous High Court judgment on the matter, emphasizing the relevance of interpreting wealth tax provisions and applying past judicial decisions in such cases.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to include land under construction in the net wealth for wealth tax assessment, dismissing the appeals in favor of the revenue and against the assessee. The Court found the Tribunal&#039;s decision consistent with a previous High Court judgment on the matter, emphasizing the relevance of interpreting wealth tax provisions and applying past judicial decisions in such cases.</description>
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