COMMISSIONER OF INCOME TAX AND WEALTH TAX, SIALKOT ZONE, SIALKOT versus IJAZ AHMED
R 8 (3) of the Wealth Tax Act (XV of 1963), Section 7 and 27 of the Appeal High Court's cumulative annualized value as defined in R8 (3) of the Wealth Tax Rules, 1963. This means that the aggregate annual cost of the rules for a building or property does not actually need to be outside the purpose of use, the R8 (3) rule defines the gross annual letting value which Property can be reasonably expected to be discounted from time to time The overall annual letting value is the only conceptual value at which a property can be expected to be discounted year by year. No need at all
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