References to Firm Commercial Property Ownership The Fame Partner Building is also considered a house for the purpose of section 5 (1) (IV), in which the Tribunal is correct in holding that the partner owns the property in connection with the property owned by the firm. Is entitled to a waiver in connection with. The question of law was born in the Indian Wealth Tax Act, 1957, sections 5 (1) (iv) and 27
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