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Wealth Tax Act 1963 Section 7 Wealth Tax Rules, 1963, R8 (4A) Asc. In addition to the monthly rent of the shop, the tenant's assessing officer received unrecoverable security deposits, Calculated, increased the security deposit by 10%, The Appellate Forum on the actual rent of the shops instructed the appraisal officer not to make any increase in the security deposit. Assisi used a large amount of fixed security deposits in his business, which, along with the two parties, must be taken into consideration when deciding the monthly rent that Assisi has given the tenant a substantial discount in determining the monthly rent. Representing the gross annual rental cost officer, therefore, justified the adoption of an increased rental value but could not resort to a percentage-based formula type increase, announced by the Appellate Forum Assessment Case There was no justification for directing no increase in rent. Shipped by appellate tribunal for refund of the value of the shops as per law advocate for immigration from Skardu lawyer