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    <title>1984 (10) TMI 84 - ITAT CALCUTTA-A</title>
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    <description>The Tribunal allowed the appeal, granting the assessee&#039;s claim for exemption under s. 5(1)(xxxii) of the Wealth Tax Act, 1957, based on the firm&#039;s activities being deemed as processing of goods. The relief was subject to the limitation specified in s. 5(1A) of the Act, ensuring the exemption was within the prescribed boundaries.</description>
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      <description>The Tribunal allowed the appeal, granting the assessee&#039;s claim for exemption under s. 5(1)(xxxii) of the Wealth Tax Act, 1957, based on the firm&#039;s activities being deemed as processing of goods. The relief was subject to the limitation specified in s. 5(1A) of the Act, ensuring the exemption was within the prescribed boundaries.</description>
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