1991 (12) TMI 34

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Full Text of the Document

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....of the Wealth-tax Act, 1957, at the instance of the assessee, the following common questions of law have been referred to this court for its opinion : " (1) Whether, on the facts and in the circumstances of the case, the assessee-individual is entitled to deduction under section 5(1)(iv)(a) in respect of the exempted asset, namely, agricultural land, held by the firm in which the assessee is a ....