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    December 28, 2015   Case LawsWealth-tax
    Exemption Denied: Land Purchased in 2003 Taxable as of March 31, 2005, After Exemption Period Ended.
    December 24, 2015   Case LawsWealth-tax
    Leasehold Interest Counts as Net Wealth: 95-Year Lease Deemed Ownership on Valuation Date Despite Legal Ownership by MIDC.
    November 24, 2015   Case LawsWealth-tax
    Property Used for Commercial Purposes by Tenant Exempt from Wealth Tax u/s 2(ea) of Wealth-tax Act.
    November 20, 2015   Case LawsWealth-tax
    Wealth Tax Exemption Upheld: Plot Under Construction Qualifies as House u/s 5(1)(vi) of Wealth-tax Act.
    November 2, 2015   Case LawsWealth-tax
    Court Upholds Rejection of Valuer Registration for Lack of Qualifications u/s 34-AB of Wealth Tax Act.
    September 26, 2015   Case LawsWealth-tax
    Taxpayer's Agricultural Land Exempt from Wealth Tax Due to Government Classification and Use for Agriculture.
    September 24, 2015   Case LawsWealth-tax
    Supreme Court Rules Incorrect Valuation of Vacant Land Under Ceiling Act Affects Wealth Tax Assessments.
    August 12, 2015   Case LawsWealth-tax
    Rental Income as Business Income: Commercial Property Excluded from Wealth Tax u/s 2(ea) of Wealth Tax Act.
    August 6, 2015   Case LawsWealth-tax
    Commercial Establishments Allowed in House Properties u/s 2(ea); Owner Occupancy Not Required for Exclusion.
    June 5, 2015   Case LawsWealth-tax
    Land Under Construction Not Taxed as Vacant: No Wealth Tax on Developing Properties.
    May 28, 2015   Case LawsWealth-tax
    Semi-Finished Structures on Urban Land Not Excluded u/s 2(ea)(v) of Wealth Tax Act.
    May 11, 2015   Case LawsWealth-tax
    Wealth Tax Act 1957: Hospital Properties Not Exempt; Only Industrial Buildings in Clause (vi) Qualify for Exclusion.
    April 29, 2015   Case LawsWealth-tax
    Assessing Officer Uses 80% of Insurance Value to Calculate Taxpayer's Motor Car Net Wealth Valuation.
    April 14, 2015   Case LawsWealth-tax
    Tribunal's Rectification Under Wealth Tax Act Section 35(1)(e) Challenged for Exceeding Jurisdiction by Amending 2008 Order.
    April 13, 2015   Case LawsWealth-tax
    Tribunal Can Recall Orders for Mistakes or Errors Under Rectification Process, But Not for Other Reasons.
    April 7, 2015   Case LawsWealth-tax
    Court Finds Revenue Lacked Evidence to Challenge Vehicle Valuation for Wealth Tax Purposes.
    April 2, 2015   Case LawsWealth-tax
    High Court Rules Leased Property for Banking Business Subject to Wealth Tax u/s 40(3)(vi) of Finance Act 1983.
    February 27, 2015   Case LawsWealth-tax
    Proposal to Exempt Let-Out Residential Properties and Commercial Establishments from Wealth-Tax if Rented 300+ Days Annually.
    February 7, 2015   Case LawsWealth-tax
    Assessee Penalized for Not Disclosing Car Value, Ignoring Section 17 Notice; Relied on Old Wealth Returns.
    February 4, 2015   Case LawsWealth-tax
    High Court Confirms Tribunal's Decision: Lease Rent Income Assets Excluded from Wealth Tax, Treated as Business Income.
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    Highlights
    All› Wealth Tax › Wealth Tax - 2015
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    December 28, 2015   Case Laws Wealth-tax
    Exemption Denied: Land Purchased in 2003 Taxable as of March 31, 2005, After Exemption Period Ended.
    December 24, 2015   Case Laws Wealth-tax
    Leasehold Interest Counts as Net Wealth: 95-Year Lease Deemed Ownership on Valuation Date Despite Legal Ownership by MIDC.
    November 24, 2015   Case Laws Wealth-tax
    Property Used for Commercial Purposes by Tenant Exempt from Wealth Tax u/s 2(ea) of Wealth-tax Act.
    November 20, 2015   Case Laws Wealth-tax
    Wealth Tax Exemption Upheld: Plot Under Construction Qualifies as House u/s 5(1)(vi) of Wealth-tax Act.
    November 2, 2015   Case Laws Wealth-tax
    Court Upholds Rejection of Valuer Registration for Lack of Qualifications u/s 34-AB of Wealth Tax Act.
    September 26, 2015   Case Laws Wealth-tax
    Taxpayer's Agricultural Land Exempt from Wealth Tax Due to Government Classification and Use for Agriculture.
    September 24, 2015   Case Laws Wealth-tax
    Supreme Court Rules Incorrect Valuation of Vacant Land Under Ceiling Act Affects Wealth Tax Assessments.
    August 12, 2015   Case Laws Wealth-tax
    Rental Income as Business Income: Commercial Property Excluded from Wealth Tax u/s 2(ea) of Wealth Tax Act.
    August 6, 2015   Case Laws Wealth-tax
    Commercial Establishments Allowed in House Properties u/s 2(ea); Owner Occupancy Not Required for Exclusion.
    June 5, 2015   Case Laws Wealth-tax
    Land Under Construction Not Taxed as Vacant: No Wealth Tax on Developing Properties.
    May 28, 2015   Case Laws Wealth-tax
    Semi-Finished Structures on Urban Land Not Excluded u/s 2(ea)(v) of Wealth Tax Act.
    May 11, 2015   Case Laws Wealth-tax
    Wealth Tax Act 1957: Hospital Properties Not Exempt; Only Industrial Buildings in Clause (vi) Qualify for Exclusion.
    April 29, 2015   Case Laws Wealth-tax
    Assessing Officer Uses 80% of Insurance Value to Calculate Taxpayer's Motor Car Net Wealth Valuation.
    April 14, 2015   Case Laws Wealth-tax
    Tribunal's Rectification Under Wealth Tax Act Section 35(1)(e) Challenged for Exceeding Jurisdiction by Amending 2008 Order.
    April 13, 2015   Case Laws Wealth-tax
    Tribunal Can Recall Orders for Mistakes or Errors Under Rectification Process, But Not for Other Reasons.
    April 7, 2015   Case Laws Wealth-tax
    Court Finds Revenue Lacked Evidence to Challenge Vehicle Valuation for Wealth Tax Purposes.
    April 2, 2015   Case Laws Wealth-tax
    High Court Rules Leased Property for Banking Business Subject to Wealth Tax u/s 40(3)(vi) of Finance Act 1983.
    February 27, 2015   Case Laws Wealth-tax
    Proposal to Exempt Let-Out Residential Properties and Commercial Establishments from Wealth-Tax if Rented 300+ Days Annually.
    February 7, 2015   Case Laws Wealth-tax
    Assessee Penalized for Not Disclosing Car Value, Ignoring Section 17 Notice; Relied on Old Wealth Returns.
    February 4, 2015   Case Laws Wealth-tax
    High Court Confirms Tribunal's Decision: Lease Rent Income Assets Excluded from Wealth Tax, Treated as Business Income.

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      Wealth-tax

      Determination of net wealth of assessee - Renting of property -...

      Rental Income as Business Income: Commercial Property Excluded from Wealth Tax u/s 2(ea) of Wealth Tax Act.

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      Wealth-tax August 12, 2015Case LawsAT
      Determination of net wealth of assessee - Renting of property - once the rental income from the property is treated as “business income” and the character of the asset remains as commercial establishment or commercial complex as envisaged in sub-section 5 of clause (i) of section 2(ea) of the Wealth Tax Act, the same cannot be brought into the ambit of Wealth - AT
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