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of <h1>High Court upholds Tribunal decision to exempt paintings from net wealth calculation under Wealth-tax Act</h1> The High Court of Rajasthan ruled in favor of the assessee in a Wealth-tax Act case, upholding the Tribunal's decision to exempt the value of paintings, ... - The High Court of Rajasthan ruled in favor of the assessee in a Wealth-tax Act case regarding the inclusion of the value of paintings, drawings, and manuscripts in the net wealth. The Tribunal's decision to exempt these items under section 5(1)(xii) was upheld, following a similar precedent in a previous case. The reference was answered against the Revenue and in favor of the assessee.
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