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of <h1>Assessee wins wealth tax case, additions deemed intangible. Entitled to exemption under Wealth-tax Act</h1> The High Court of Allahabad ruled in favor of the assessee in a wealth tax case, determining that the additions made by the firm were intangible and not ... Wealth Tax, Net Wealth, Firm, Partners, Exemption, House The High Court of Allahabad ruled in favor of the assessee in a case involving wealth tax. The court held that the additions made in the case of the firm were intangible and not includible in the assessee's wealth. Additionally, the court found that the assessee was entitled to exemption under section 5(1)(iv) of the Wealth-tax Act for their share in Saraswati Ware Housing Corporation as a co-owner.
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