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of <h1>Life Interest in Building: Wealth Tax Exemption Granted</h1> The High Court of Kerala held that an assessee with a life interest in a building is eligible for exemption under section 5(1)(iv) of the Wealth-tax Act, ... Assets, Wealth Tax The High Court of Kerala ruled that an assessee with a life interest in a building is entitled to exemption under section 5(1)(iv) of the Wealth-tax Act. The decision was based on precedents from the Madras High Court and other relevant cases. The court answered the question in favor of the assessee and against the Revenue.
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