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    <title>2001 (2) TMI 47 - MADRAS High Court</title>
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    <description>The High Court of Madras ruled in favor of the assessee, holding that the additional compensation should not be included in wealth tax assessments for specific years. This decision aligned with a previous judgment in favor of the assessee in a similar case, considering the compensation&#039;s contingent nature due to a bank guarantee and pending court appeals.</description>
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    <pubDate>Thu, 15 Feb 2001 00:00:00 +0530</pubDate>
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      <description>The High Court of Madras ruled in favor of the assessee, holding that the additional compensation should not be included in wealth tax assessments for specific years. This decision aligned with a previous judgment in favor of the assessee in a similar case, considering the compensation&#039;s contingent nature due to a bank guarantee and pending court appeals.</description>
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