Wealth Tax - 'urban land' as per Section 2(ea)(v) - Structure ...
Semi-Finished Structures on Urban Land Not Excluded u/s 2(ea)(v) of Wealth Tax Act.
May 28, 2015
Case Laws Wealth-tax AT
Wealth Tax - 'urban land' as per Section 2(ea)(v) - Structure standing over the land during the relevant period being a half/semi-finished one cannot come within the exclusionary clause so as to take it out from the ambit of urban land - AT
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