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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Nationwide Valuation Guidelines for Coffee Plantations Under Wealth-tax Act Extended Beyond Karnataka.</h1> Circular No. 608, dated 25th July 1991, extends the guidelines for valuing agricultural land under the Wealth-tax Act, 1957, specifically for coffee plantations, originally outlined in Circular No. 357 dated 26th March 1983. Initially applicable only to the Karnataka Charge, the revised circular now applies these valuation procedures to coffee plantations nationwide. This decision was made after reviewing the scope of the original circular. The directive was issued by the Director of the Central Board of Direct Taxes.
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