699/CBDT.

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..... operty was taken at Rs. 2,32,000 for wealth-tax purposes for the assessment year 1967-68 on the basis of the price paid by the assessee on the purchase of the property in February, 1967 and the value .....

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..... ) the value of that asset as returned or as determined in assessment for any earlier year or (i) the cost price of the asset, the valuation of that asset should be referred to the Valuation Officer an .....

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