1984 (8) TMI 161

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..... e appeals reiterate the claim of the assessee for exemption under s. 5(1)(xxxi) of the WT Act. 2. The assessee is an individual being the owner of certain Salt Pans. He had given those Salt Pans on .....

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..... ets and that it forms part of an industrial undertaking belonging to the assessee because the firms activity is after all the assessee s activity. Hence, we direct the WTO to recompute the net wealth .....

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