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    <title>1982 (10) TMI 56 - ITAT ALLAHABAD-B</title>
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    <description>The Tribunal partly allowed the appeals in the case. The valuation of the Birhana Road property in Kanpur was remanded to the Wealth Tax Officer for reconsideration under Rule 1BB. The property at A-1/54, Safdarjung, New Delhi was excluded from the assessments of the two assessees, as it was deemed to belong to an Association of Persons with indeterminate shares.</description>
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      <description>The Tribunal partly allowed the appeals in the case. The valuation of the Birhana Road property in Kanpur was remanded to the Wealth Tax Officer for reconsideration under Rule 1BB. The property at A-1/54, Safdarjung, New Delhi was excluded from the assessments of the two assessees, as it was deemed to belong to an Association of Persons with indeterminate shares.</description>
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