1984 (1) TMI 93

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.... and in law, the learned AAC erred in directing the WTO to grant exemption under section 5(1)(iv) of the WT Act in respect of officer premises at Dalamal Chambers valued at Rs. 80,750." 2. This appeal arises out of the WT assessment of Shri Mahbubani, the assessee herein, for the asst. yr. 1977-78, for which the valuation date was 23rd October 1976. The assessee had claimed deduction u/s (5)(1)(....