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of <h1>High Court allows Wealth Tax Act exemption without registered document for beneficial owner</h1> <h3>Commissioner Of Wealth-Tax Versus P. Babul Reddy</h3> The High Court of Andhra Pradesh ruled in favor of the assessee, allowing exemption under section 5(1)(iv) of the Wealth Tax Act without a registered ... Residential House Property The High Court of Andhra Pradesh ruled that under section 27(1) of the Wealth Tax Act, an assessee can claim exemption under section 5(1)(iv) for a property even without a registered document if they are the beneficial owner. The court held in favor of the assessee, stating that possession of the property and full payment suffice for exemption.
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