W. T. A. NO.313/IB OF 1997-98, DECIDED ON 14TH JUNE, 1999. versus W. T. A. NO.313/IB OF 1997-98, DECIDED ON 14TH JUNE, 1999.
Based on the gross annual gross cost price of the property other than Section 7 Wealth Tax Rules, 1963, R8 (1A) and (3), the value of the house exceeds the value of the gross annual letting value offsetting officer. On the basis that R 8 (1A) of the Wealth Tax Rules, 1963, the price of such house cannot be determined less than the value of such house. Rule Rule 3 (R3) of the Wealth Tax Rules, 1963. In the meantime, the provision of the by-laws was not welcomed. Rule (IA) applies only to assets whose value was otherwise placed under sub-rule (1), since this house was not placed under sub-rule (1), so sub-rule R8 ( 3) had to be priced accordingly. Wealth Tax Rules; The First Appellate Authority's Directive to Accept the Price Announced by the Appellate Tribunal Retained in 1973
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