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    <title>1986 (7) TMI 133 - ITAT AHMEDABAD-B</title>
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    <description>The Tribunal dismissed the appeal, upholding the inclusion of Rs. 40,125 in the assessee&#039;s net wealth as the value of his one-fourth interest in the plots. The decision was based on a thorough analysis of the applicable sections of the Wealth-tax Act, the societies&#039; bye-laws, and the approved valuer&#039;s report.</description>
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      <description>The Tribunal dismissed the appeal, upholding the inclusion of Rs. 40,125 in the assessee&#039;s net wealth as the value of his one-fourth interest in the plots. The decision was based on a thorough analysis of the applicable sections of the Wealth-tax Act, the societies&#039; bye-laws, and the approved valuer&#039;s report.</description>
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