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2003 (2) TMI 39 - RAJASTHAN HIGH COURTWealth Tax Rules, 1957 - "Whether the Tribunal was right in law in holding that the deceased had 1/3rd share in Nahata Bhawan, Chopasani Road, Jodhpur, and the said share passed on the death of the deceased? - Whether the Tribunal was right in law in not computing the value of Nahata Bhawan in accordance with the provisions of rule 1BB of the Wealth tax Rules, 1957? - Whether the Tribunal was right in law in not applying multiple of ten on the net maintainable rent while computing value of Nahata Bhawan? - Whether the Tribunal was right in law in determining interest of the deceased in Nahata Bhawan at Rs. 2 lakhs?" - we answer question No. 1 in the affirmative, i.e., in favour of the Revenue and against the assessee-accountable person. - So far as questions Nos. 2, 3 and 4 are concerned, we answer all these questions in the negative, i.e., in favour of the accountable person and against the Revenue.
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