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COMMISSIONER OF WEALTH TAX versus N. BALAKRISHNA


An underwriter, a net asset assessor, does not have an interest in the firm's assets, not including the net wealth to estimate the value of the property, whether in relation to the residential property. The waiver is permissible in the hands of the partner or the value of the firm's assets in the Academic Indian Wealth Tax Act, 1957, section 5 (1) (iv)

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