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Section 2 (5) (ii) Asset Assessors claim that the property owned by the Taxation Officer Assissee is considered as taxable, while the property under consideration is not kept for the purpose of selling or selling the property. Had gone and he could not do so. Subject to tax as defined under section 2 (5) (ii) of the Wealth Tax Act, 1963; if, for some time, the asset was rented, it would be subject to section 2 (1) (5) of the Wealth Asset Act, 1963 (ii) shall not be in charge of the property created under the definition of \ Asset of. Provided that the benefit of the doubt has to be paid to the assessee and the matter could have been decided in favor of the Assisi Term of the purpose for which it was not extended to apply, where for some time, The property was exempt. The original purpose was to leave self-use was not an actual use but the purpose under which provision was to remain temporarily out of the property could not be compensated under the Wealth Tax Act, 1963 as the taxation officer owned the property. Treats Without establishing a taxable tax that the purpose of property assessments was the construction and sale of a business or the duty appellate authority's order under section 2 (5) (II) of the Wealth Tax Act, 1963, was vacated and the tax officer The orders approved by the appellate tribunal had erred and the excise tax was also removed. \ R \ n

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