1979 (11) TMI 128

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....was allowed as exempted under s. 5(1)(viii) of the WT Act. The WTO (for short "WTO") added the value of fire arms at Rs. 15,000 and other house hold goods at Rs. 20,100. On appeal, the AAC allowed the claim of the assessee under s. 5(1)(viii) and deleted the addition made by the WTO. Hence this appeal. 2. We have heard both the sides. We have also perused the list of the personal articles and h....