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    <title>2005 (3) TMI 103 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Wealth-tax Officer&#039;s order confirming the assessments for the years 1974-75 to 1977-78, despite directions by the Appellate Assistant Commissioner for fresh framing. The Court found that the assessments were repeated without providing necessary details, leading to the denial of the claim for exemption. Additionally, the Court ruled in favor of the Revenue regarding the deduction of the value of house property under section 5(1)(iv), as the appellant failed to provide sufficient details to support the claim, resulting in the denial of the exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30735</link>
      <description>The High Court upheld the Wealth-tax Officer&#039;s order confirming the assessments for the years 1974-75 to 1977-78, despite directions by the Appellate Assistant Commissioner for fresh framing. The Court found that the assessments were repeated without providing necessary details, leading to the denial of the claim for exemption. Additionally, the Court ruled in favor of the Revenue regarding the deduction of the value of house property under section 5(1)(iv), as the appellant failed to provide sufficient details to support the claim, resulting in the denial of the exemption.</description>
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