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COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE-B versus MESSRS S.K.F. & CO., LAHORE


8 (3) Wealth Tax Act (XV of 1963), Section 27 The gross annual rental value for the purpose of assigning a value to a property, determined by the construction cost and value of the land determined by the District Collector. Construction and Land for the purpose provided by law only for this purpose was R8 (3) of the Wealth Tax Rules 1963

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