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COMMISSIONER OF WEALTH TAX versus SOMA WANTI SETHI


Troubleshooting the Waiver of Wealth Tax Assessment completed after amending section 5 (1) (viii) under the Finance (No.2) Act 1971, excluding the value of jewelry, the jewelry was made entitled to the Wealth Tax Officer. Assessment by the U. of the Indian Wealth Tax Act 1957, section 5 (1) (viii) and section 35 of the 35 Indian Finance (No. 2) Act; 1971

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