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<h1>Assessee wins case, annuity policy exempt from wealth tax</h1> The court ruled in favor of the assessee, upholding the Tribunal's decision to exempt the annuity policy from wealth-tax under section 5(1)(vi) of the ... Annuity Policy, Exemptions, Wealth Tax The judgment relates to Wealth-tax References for assessment years 1972-73 and 1973-74. The issue is whether the annuity policy is exempt from wealth-tax under section 5(1)(vi) of the Wealth-tax Act. The court held in favor of the assessee based on the decision in Yuvraj Amrinder Singh's case. The Tribunal's decision to exempt the annuity policy from wealth-tax was upheld.
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