F.S. GHANDHI versus COMMISSIONER OF WEALTH TAX, ALLAHABAD
Assets in Appreciation Interest, which is a Government, has been available for more than six years from the date of concealing the leased land from the government inspection buildings. Continues to occupy Essex and receives rental income from the buildings The tenancy from one month to the month is uncertain interest that has been available for a period of more than six years ??? Not an asset net value added to the wealth Not the Indian Wealth Tax Act, 1957, Sections 2 (e) (V) and 2 (E) (2) (iii) P Section Gandhi v. CWT (1983) 141 ITR 105 reversed.
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