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of <h1>Tax Relief: Partners' Share in Firm's Property Exempt Under Wealth Tax Act Sec 5(1)(iv.</h1> The HC ruled in favor of the assessee, granting exemption for their share in the partnership firm's property under section 5(1)(iv) of the Wealth Tax Act. ... - The High Court ruled in favor of the assessee, allowing exemption for his share in the property of the partnership firm under section 5(1)(iv) of the Wealth Tax Act. The court held that partners have a specific interest in the firm's assets and are entitled to the exemption. The decision was supported by previous case law.
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