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1990 (12) TMI 181 - ITAT MADRAS-CExtract: .......in connection with the agricultural income-tax is to be excluded from the net wealth of the assessee as defined in section 2(m)(ii) of the Wealth-tax Act. The same view was taken by the Commissioner of Income-tax (Appeals) in his order dated 13-4-1989 and we see no reason to interfere with the same. 5. In the result, all these appeals are dismissed
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