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    <description>The Tribunal set aside the Commissioner of Wealth Tax (Appeals) orders and remanded the matter for valuation of the &quot;Laxmi Vijay Property&quot; in line with Schedule III of the Wealth Tax Act. The Tribunal emphasized the retrospective application of Schedule III for uniform valuation and reduced litigation, treating the appeals as allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the Commissioner of Wealth Tax (Appeals) orders and remanded the matter for valuation of the &quot;Laxmi Vijay Property&quot; in line with Schedule III of the Wealth Tax Act. The Tribunal emphasized the retrospective application of Schedule III for uniform valuation and reduced litigation, treating the appeals as allowed for statistical purposes.</description>
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