W.T.AS. NOS. 1366/LB TO 1369/LB OF 2000, DECIDED ON 30TH NOVEMBER, 2001. versus W.T.AS. NOS. 1366/LB TO 1369/LB OF 2000, DECIDED ON 30TH NOVEMBER, 2001.
Section 3, 2 (m) and 17 Wealth Tax Charges of the Wealth Tax Act, 1963, were assessed by the Asset Property / Land Development Authority and the grant of 30% of the land acquired by the Assessor. It was promised that Assisi also did not disclose it in the Wealth Tax Return. The Department did not own the land in the net assets of the assets for the purpose of taxation of wealth by the Judiciary Authority. Was. The Authority Officer misrepresented himself by treating the property acquired by the Authority as part of the property's wealth; after the acquisition of the property by the Authority, the property acquired was not related to the same and under section 3. Wealth was not taxed. Appellate Tribunal of Wealth Tax Act, 1963, dismisses appeal of department
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