W.T.AS. NOS. 704/KB AND 705/KB OF 1986-87, DECIDED ON 30TH APRIL, 1992. versus W.T.AS. NOS. 704/KB AND 705/KB OF 1986-87, DECIDED ON 30TH APRIL, 1992.
Sections 2 and 3 are the Co-operative Housing Society, which acquired land for the use and benefit of its members; if a cooperative society comprising a lien person / body, only those immovable properties could be targeted. Is a tax that was intended for the purpose of leaving or leaving the business. Leaving construction work, building and selling, and bringing the Cooperative Society under the auspices of the Wealth Tax Act, 1963, it was very important that such conditions be fulfilled, in co-operative society with its members and non-members. The difference was. This is also very important and in this case the Wealth Tax Officer had to move cautiously to find out the responsibility of the society in all four corners of the law.
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