1991 (4) TMI 105

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....he facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the agricultural lands of the assessee were covered by the expression 'business premises' as defined in the Schedule, Part 1, Paragraph B, rule 1 (i), of the Wealth-tax Act, 1957, and thus exempt from the charge of additional wealth-tax ?" The matter raised here is clearly covered by....