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Wealth-tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

A piece of vacated land cannot be excluded from taxable wealth ...

Wealth-tax

April 14, 2016

A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon subsequently - AT

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  1. Reassessment - addition of alleged urban land - A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon...

  2. The lands being agricultural lands have been excluded from the wealth tax - AT

  3. Incomplete building neither falls within the definition of a building, u/s 2(ea), nor within the purview of urban land - Not liable to Wealth Tax

  4. Net wealth - if the building under construction is not to be regarded as building then the land on which the construction is started will have to be included in the...

  5. Valuation of property - Enhancement in valuation - Land converted from small scale industrial use to 20% residential use - still being used for business - not taxable...

  6. Wealth-tax - any property in the nature of commercial establishments or complexes is excluded from the definition of assets liable for wealth tax - AT

  7. Pandal or Shamiana services - Nature of premises has no relevance on tax liability - Lighting up of Government buildings and temples cannot be excluded from the scope of...

  8. Wealth Tax - The mere fact that there is land and building owned by the company and it is not used for the purposes of business is sufficient to hold that these assets...

  9. Land which was converted to stock in trade the same was not eligible for imposition of wealth tax - AT

  10. Value of the land for Wealth Tax - Exemption u/s 2(2ea)(ii) - t if on a plot of land construction of a building is not permissible under any law then the said plot of...

 

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