W.TAS NOS. 2044/KB TO 2049/KB OF 1986-87, DECIDED ON 3RD JULY, 1995. versus W.TAS NOS. 2044/KB TO 2049/KB OF 1986-87, DECIDED ON 3RD JULY, 1995.
Section 2 (e) (ii) of the Transfer Property Act (I82 of I82), Section 105 Asset Net Wealth Real Estate Association of Persons Lease, Services or anything else that is so rented that it is called rent. Religion shall not be treated as a lease. Such property does not fall under the purview of the asset as defined in Section 2 (e) (II), Wealth Tax Act, 1963.
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