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2005 (2) TMI 97 - HC - Wealth-taxland and urban land - It is not in dispute before us that till date no permission/approval has been granted by the appropriate authority to the assessee to raise the building in consonance with the plans and as such the old structure existing is not in conformity with law and had not been raised with the leave of any authority. In other words, on the land in question, no construction was permitted and the authorities concerned have not granted its approval so far for raising construction on that land. In either of these cases, the land would stand excluded from the definition of "urban land" chargeable to wealth-tax
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