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Wealth-tax not Chargeable on Urban Land excluded from the ambit and expression of Urban Land

Case Law Details

Case Name
Amrit Lal Jindal & Sons (HUF) Vs ITO (Punjab & Haryana High Court)
Date of Judgement/Order
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Advertisement RELEVANT PARAGRAPH 9. In the backdrop of the aforementioned factual matrix, the assessee-appellant has filed the instant appeals raising the following substantial questions of law for determination of this Court:- “(i)Whether on the facts and circumstances of the case, the Ld. ITAT has erred in law in modifying its earlier order Annexure A-5 by passing orders Annexure A-11 and A- 12,when the matter relating to date of acquisition of property measuring 78 Kanal 1 Marla and the date on which the Right to receive compensation accrued to the assessee, was a debatable issue? ...
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