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Wealth-tax - Case Laws

Showing 1 to 20 of 3445 Records

  • 2016 (7) TMI 900 - MADRAS HIGH COURT

    Applicability of Circular No. 1979 dated 27.03.2000 - excess liability allowed by mistake and rectified under Section 35 of the Wealth Tax Act - Tribunal ordered as no exceptional ... ... ...


  • 2016 (7) TMI 659 - ITAT AHMEDABAD

    Wealth tax assessment on the properties owned by the assessee - as assessee s contention that the properties cannot be considered to be an asset within the meaning of term asset as... ... ...


  • 2016 (7) TMI 464 - ITAT PUNE

    Penalty leviable on the mortgaged assets claimed by the assessee as exempt u/s.2(m) of the W.T. Act - denial of deduction u/s.2(m) of the Act on account of mortgaged assets - Held ... ... ...


  • 2016 (7) TMI 422 - ITAT VISAKHAPATNAM

    Nature of land - whether the land held by the assessee is an urban land coming within the definition of asset as per section 2(ea) of the Act or is a stock in trade, which is kept ... ... ...


  • 2016 (7) TMI 50 - GUJARAT HIGH COURT

    Net wealth - whether the land on which the building was under construction is to be included in the net wealth for the purpose of charge of wealth tax u/s.2(ea) and was not exclude... ... ...


  • 2016 (6) TMI 471 - ITAT AHMEDABAD

    Escapement of wealth chargeable to tax - cash found in excess of ₹ 50,000/-, being the limit prescribed under Wealth Tax Act, 1957 - Held that - Revenue s submission that sin... ... ...


  • 2016 (6) TMI 448 - ITAT KOLKATA

    Penalty imposed u/s 18(1)(c) of the W.T Act - concealment of wealth for not filing the W.T return voluntarily - Held that - In the present case, The AO must have found that that th... ... ...


  • 2016 (6) TMI 360 - ITAT KOLKATA

    Penalty on the assessee u/s 18(1)(c) of the Wealth Tax Act - Held that - The show cause notice u/s. 18(2) of the Act is defective as it does not spell out the grounds on which the ... ... ...


  • 2016 (5) TMI 1246 - ITAT AMRITSAR

    Agricultural lands within the Urban agglomeration or within the notified area limits - whether would not falll within the Scope & Domain of the terminology Asset as contemplate... ... ...


  • 2016 (5) TMI 1056 - ITAT KOLKATA

    Scope of Assets u/s 2(ea) of Wealth Tax Act, 1957 - inclusion of residential building let out and only for brief period the property was vacant - Letting out period is less than 30... ... ...


  • 2016 (5) TMI 980 - ITAT AHMEDABAD

    Valuation of immovable properties - matter refereed to Department Valuer for determining the fair market value - Held that - While deciding the issue in favour of assessee ld.CWT(A... ... ...


  • 2016 (5) TMI 888 - BOMBAY HIGH COURT

    Urban land - nature of land - whether any error was committed by the learned Tribunal while coming to the conclusion that the subject land is not urban land - Held that - The relev... ... ...


  • 2016 (5) TMI 841 - DELHI HIGH COURT

    Property included in net wealth - Held that - In a situation like the present one where the possession and control of the property vests with the Assessee to the exclusion of every... ... ...


  • 2016 (5) TMI 659 - ITAT HYDERABAD

    Treatment to cars used in the business of the assessee as assets for wealth tax purpose - Held that - There is no doubt the cars were used in the business, which are essential to r... ... ...


  • 2016 (5) TMI 613 - ITAT PUNE

    Penalty u/s 18(1)(c) of the W.T. Act - Held that - In the instant case, although the assessee has filed the return disclosing the amount of ₹ 90 lakhs prior to issue of notic... ... ...


  • 2016 (5) TMI 569 - ITAT AHMEDABAD

    Net wealth computation - exclusion of property Delhi taken on lease - that - The case made out before us is that the above stated Delhi house is on rent with the assessee and the s... ... ...


  • 2016 (5) TMI 45 - ITAT AHMEDABAD

    Addition of urban land to the net wealth of the appellant-company - Held that - It is assessee s contention that assessee has incurred substantial expenditure on construction of fa... ... ...


  • 2016 (5) TMI 14 - ITAT VISAKHAPATNAM

    Inclusion of Agricultural lands for the purpose of wealth tax - A.O. was of the opinion that though, the lands are agricultural lands, they are situated within the 8 kms. from the ... ... ...


  • 2016 (4) TMI 1114 - ITAT DELHI

    Basis of valuation - determination of value of assets - Held that - In this case, the assessee has produced all the records including the agreement between the API & that the a... ... ...


  • 2016 (4) TMI 941 - ITAT DELHI

    Agriculture land situated within the limits of Municipal Corporation of Amritsar - whether CWT(A) has erred in holding that the agriculture land situated within the limits of Munic... ... ...


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