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2003 (11) TMI 40 - HC - Wealth-tax"(1) Whether Tribunal was right in rejecting the assessee's contention that the property at No. 17, Greams Road, Madras, should be valued on the basis of rent capitalisation method for determining the taxable wealth under the Wealth-tax Act? - (3) Whether, Tribunal should hold that as the assessee was not occupying the land as a lessee under any lease agreement, the property is not exigible to wealth-tax?" - Whether the interest on land was assessable under the Wealth-tax Act? - All the questions are required to be answered in favour of the assessee and against the Revenue.
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