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Entitlement to exemption under Section 5 (1) (i) of WT Act - Petitioner was fully aware that it did not comply with the essential conditions for claiming exemption. Therefore, it could not be heard to say that it must be refunded the wealth tax voluntarily paid by it. - HC

Wealth-tax - Entitlement to exemption under Section 5 (1) (i) of WT Act - Petitioner was fully aware that it did not comply with the essential conditions for claiming exemption. Therefore, it could not be heard to say that it must be refunded the wealth tax voluntarily paid by it. - HC - TMI Updates - Highlights .....

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