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1997 (3) TMI 8 - SC - Wealth-tax
Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the buildings of the Khas Bagh Palace which were let out to different persons from whom rental income was received by the assessee were not in the occupation of the assessee within the meaning of section 5(1)(iii) of the Wealth-tax Act, 1957, and hence the value thereof was includible in the net wealth of the assessee