W.T.A. NOS. 20 AND 21/KB OF 1981-82, DECIDED ON 30TH APRIL, 1988. versus W.T.A. NOS. 20 AND 21/KB OF 1981-82, DECIDED ON 30TH APRIL, 1988.
Section 2 (e) (ii) Wealth Tax Rules, `1963, Rr 8 & 9 \ Assets Section 2 (e) (ii) comma and the definition of the word \ or of \ construction and sale \ and two separate businesses. Suggests ting ting out business \ and words \ two \ meaning lease and guarantee, the difference in its warehouse location varies from 0 to 4 rupees at different rates The nature of the warehouse and its Such self-occupied warehouses cannot be called an asset, depending on the duration and location of the property. As defined by section 2 (e) (ii), nor in any case does the transfer of property (IV of I82), section 105 of the Contract Act (IX of 1872), 14 148
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