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Wealth Tax Act 1963 R 8 (3) The cost of renting property for the value of land and buildings was approved by the department in excess of its annual gross annual value, stating that The property can be rented out more under Appellant. The Tribunal sought remand for the officer evaluating the matter along with the direction that the gross annual value of the property should be assessed on the basis of R8 (3) of the wealth. The appellate tribunal ordered the officer who examined the tax rules, 1963, accordingly.

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