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    <title>1983 (6) TMI 63 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partly allowed the revenue&#039;s appeal and the assessee&#039;s cross objection for statistical purposes. It directed the reassessment of the assessee&#039;s share and the granting of exemptions under the Wealth Tax Act. The Tribunal stressed the need for consistent treatment by the revenue in similar cases, remanding the matter back to the assessing authority for reevaluation and proper consideration of exemptions and share valuation.</description>
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      <description>The Tribunal partly allowed the revenue&#039;s appeal and the assessee&#039;s cross objection for statistical purposes. It directed the reassessment of the assessee&#039;s share and the granting of exemptions under the Wealth Tax Act. The Tribunal stressed the need for consistent treatment by the revenue in similar cases, remanding the matter back to the assessing authority for reevaluation and proper consideration of exemptions and share valuation.</description>
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