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    <title>1984 (9) TMI 7 - GUJARAT High Court</title>
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    <description>Registration as a valuer under the Wealth-tax framework depended on satisfying the qualifications prescribed under section 34AB and Rule 8A. For immovable property, the rule required a relevant graduate qualification in civil engineering, architecture or town planning, or another qualification recognised by the Central Government for superior posts in the relevant field. Institutional membership could not be treated as the required qualification unless it was granted on the basis of passing the institution&#039;s examinations. A person holding electrical engineering qualifications and civil engineering membership of the Institution of Engineers (India) without passing its examination did not meet the prescribed criteria and was therefore not entitled to registration as a valuer.</description>
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      <link>https://www.taxtmi.com/caselaws?id=26924</link>
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