2004 (11) TMI 18

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Full Text of the Document

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....nder section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as the "Act") for opinion to this court: "1. Whether the Income-tax Appellate Tribunal is legally correct in holding that the assessee was entitled to exemption under section 5(1)(iv) of the Wealth-tax Act in respect of his share in the value of immovable property which belonged to the firm of which the assessee is a partne....