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<h1>Adarsh Gram Trust exempt from Wealth-tax under Section 5(1)(i) - High Court ruling</h1> The High Court of Rajasthan ruled in favor of the Adarsh Gram Trust, holding that their net wealth is exempt under section 5(1)(i) of the Wealth-tax Act, ... Exemptions, Wealth Tax The High Court of Rajasthan ruled in favor of the Adarsh Gram Trust, stating that their net wealth is exempt under section 5(1)(i) of the Wealth-tax Act. The decision was based on a previous case where a similar question was answered in favor of the assessee. The reference was answered against the Revenue and in favor of the assessee.
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