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WEALTH TAX OFFICER versus RAM DEEN SINGH


Reference to Net Wealth HUF Individual or HUF Asset The value of agricultural land in the net wealth of an individual is determined by the AAC to eliminate the HUF of land by AAC and consequently the net wealth tax threshold. Less than agricultural land will not be included. The question regarding any taxable wealth is referred to the Educational Returns Indus Tax Act 1957, Sections 5 and 27.

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