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COMMISSIONER OF WEALTH TAX versus M. APPUSWAMY


Exemption Houses Section 5 (l) (iv) means the effect of Circular F No. 317/8/73 on buildings comprising buildings used for non-residential purposes. Is entitled to a waiver in respect of its share in the Tax Act. , 1957, Section 5 (1) (iv) CBDT Circular No. 317/8/73, History 97 1973

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