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Wealth-tax

Reassessment of wealth tax - vacant urban land not included -...

Wealth Tax Reassessment: Vacant Urban Land Excluded Without AO Evidence of Structure, Contradicting Joint Development Agreement.

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Wealth-tax February 2, 2021Case LawsAT

Reassessment of wealth tax - vacant urban land not included - Unless, the AO brings on record any evidence to prove that there was a structure, we cannot concur with findings of the AO only on the basis of letter of Corporation of Chennai that the assessee has demolished the building before entering into joint development agreement, more particularly, when JDA dated 4-7-2009 is specifically mentioned about existing structure on the land. - AT

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