Urban land utilised for construction of a building with approval of prescribed authority is not subject to Wealth-tax under definition of "asset"

CASE LAWS DETAILS

DECIDED BY: HIGH COURT OF KERALA,

IN THE CASE OF: Apollo Tyres Ltd. Vs. ACIT, APPEAL NO: WTA No. 197 of 2009, DECIDED ON: December 7, 2009

RELEVANT PARAGRAPH

5. We feel, for interpreting the provisions of the amended statute, we have to k

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