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Wealth tax Payable on property deemed to be belonging to assessee
Case Law Details
- Case Name
- Commissioner of Wealth-tax Vs H.P. Small Industries & Export Corp. (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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HIGH COURT OF HIMACHAL PRADESH
Commissioner of Wealth-tax
v/s.
H.P. Small Industries & Export Corp.
WT APPEAL NO. 1 OF 2005
JANUARY 6, 2011
ORDER
Deepak Gupta, J.
This Wealth Tax Appeal was admitted on the following questions of law:
1. Whether on the facts and in the circumstances of the case the learned ITAT was right in holding that the land was occupied by the assessee itself, particularly when it had shown substantial amounts of rental income as derived from the leasing of sheds constructed on the land in question?
2. Whether on the facts and in the circumstances of the case ...
