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COMMISSIONER OF INCOME-TAX versus V. NAMBY


The waiver of section 32 of the Unit Trust of India Act states section 5 (3) of the Unit Wealth Tax Act to be valued at units less than Rs 25,000, kept for less than 6 months before the date of valuation. , Which has been exempted from the Indian Wealth Tax Act. 1957, Section 5 Unit Trust of India Act, 1963, Section 32

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