Exempt house or shareholder of a firm belonging to the firm that belongs to the firm partner which is part of the Indian Wealth Tax Act 1957, section 2 (c), 2 (m), 3, 4 (1) (b) And with the exception of 5 (5). l) (iv) Indian Taxation Rules, 1957, R 2 [Purushothamdas Gocooldas v CWT (1976) 104 ITR 608 (Insane); CWT v. Narendra Ranjalkar (1981) 129 ITR 203 (AP); C WT v B Chandrasekhar Rao (1989) 175 ITR 66 (AP) CWT vs Nand Lal Jalan (1980) 122 ITR 781 (PET) and CWT vs Radha Krishna Jalan (1984) 145 IT Unwanted by R. 217 (Pete)
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