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of <h1>High Court affirms Tribunal decision on land valuation under Wealth-tax Act for 1988-89 assessment.</h1> The High Court of Madras upheld the Tribunal's decision regarding the valuation of land under the Wealth-tax Act for the assessment year 1988-89. The ... Wealth Tax, Valuation, Reference The High Court of Madras dismissed a petition by an assessee regarding the valuation of land under the Wealth-tax Act for the assessment year 1988-89. The Tribunal's decision to value the land exempted from the Urban Land Ceiling Act was upheld, and the petition was dismissed with costs of Rs. 500 awarded to the Revenue.
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