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of <h1>Revenue's Wealth Tax Exemption Petition Dismissed on Firm Share Ownership</h1> The High Court of Kerala dismissed the Revenue's petition regarding exemption under section 5(1)(iv) of the Wealth-tax Act for an assessee's share in a ... Partner's Share In House Owned By Firm, Reference, Wealth Tax The High Court of Kerala dismissed the Revenue's petition regarding exemption under section 5(1)(iv) of the Wealth-tax Act for an assessee's share in a building owned by a firm, as the matter was already covered by a Full Bench decision and no referable question of law arose. The original petition was dismissed.
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