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    November 10, 2012   Case LawsWealth-tax
    Defining "Hindu" in Wealth-Tax Laws: Impact on Tax Assessments and Liabilities Explored Through Case Laws Analysis.
    October 12, 2012   Case LawsWealth-tax
    High Court Rules Receipts Classified as Assets Not Income for Wealth-Tax, Affecting Financial Statement Preparation.
    October 3, 2012   Case LawsWealth-tax
    Valuation of Promoters' Shares Under Wealth Tax Should Consider Depreciated Value; Rule 11 Suggested for Methodology.
    September 24, 2012   Case LawsWealth-tax
    Assets Forfeited from 1979 to 1992 Excluded from Assessee's Net Wealth for Tax Calculations.
    September 10, 2012   Case LawsWealth-tax
    Court Examines Proper Notification and Rebuttal Opportunity u/s 18(1)(c) of Wealth Tax Act Penalty Case.
    August 23, 2012   Case LawsWealth-tax
    Residential House Deemed Exempt Under Wealth Tax Despite Owner's Long Absence, Meeting Rule 3 Proviso Conditions.
    August 22, 2012   Case LawsWealth-tax
    Office Space Not a Commercial Establishment u/s 2(ea)(i)(5), Subject to Wealth Tax Assessment.
    August 21, 2012   Case LawsWealth-tax
    Court Rules Leased Property Exempt from Wealth Tax Due to Business Use in Leasing Industry.
    August 17, 2012   Case LawsWealth-tax
    High Court Rejects Application for Plant and Machinery Valuer Registration u/s 34AB of Wealth Tax Act.
    July 26, 2012   Case LawsWealth-tax
    Taxpayer's Market Rates Match Revenue Authorities for Wealth Tax Valuation Purposes: Consider as Standard Rates.
    July 25, 2012   Case LawsWealth-tax
    Assessee denied Wealth Tax exemption u/s 5(1)(vi); house deemed uninhabitable due to missing essential features.
    June 22, 2012   Case LawsWealth-tax
    Urban Land Valuation Method Challenged: Rule 14 & Schedule III Part 'D' Deemed Applicable; AO's Approach Unsustainable.
    June 22, 2012   Case LawsWealth-tax
    Assessee-Society Receives Wealth Tax Exemption for Kalyana Mandapam u/s 5(1)(i) of Wealth-tax Act.
    May 8, 2012   Case LawsWealth-tax
    Sanctioning Criminal Tax Proceedings: Balancing Taxpayer-Friendly Policies with Deterring Tax Evasion u/s 35-B.
    April 11, 2012   Case LawsWealth-tax
    Commercial Properties Excluded from Wealth Tax Asset Definition Under New Regulation.
    April 9, 2012   Case LawsWealth-tax
    Leased asset included in net wealth as non-business property per Wealth Tax Act section 2(ea), no exemption applicable.
    February 14, 2012   Case LawsWealth-tax
    Court Rules AOP Not Taxable u/s 21AA of Wealth Tax Act Due to Unmet Conditions.
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    All› Wealth Tax › Wealth Tax - 2012
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    November 10, 2012   Case Laws Wealth-tax
    Defining "Hindu" in Wealth-Tax Laws: Impact on Tax Assessments and Liabilities Explored Through Case Laws Analysis.
    October 12, 2012   Case Laws Wealth-tax
    High Court Rules Receipts Classified as Assets Not Income for Wealth-Tax, Affecting Financial Statement Preparation.
    October 3, 2012   Case Laws Wealth-tax
    Valuation of Promoters' Shares Under Wealth Tax Should Consider Depreciated Value; Rule 11 Suggested for Methodology.
    September 24, 2012   Case Laws Wealth-tax
    Assets Forfeited from 1979 to 1992 Excluded from Assessee's Net Wealth for Tax Calculations.
    September 10, 2012   Case Laws Wealth-tax
    Court Examines Proper Notification and Rebuttal Opportunity u/s 18(1)(c) of Wealth Tax Act Penalty Case.
    August 23, 2012   Case Laws Wealth-tax
    Residential House Deemed Exempt Under Wealth Tax Despite Owner's Long Absence, Meeting Rule 3 Proviso Conditions.
    August 22, 2012   Case Laws Wealth-tax
    Office Space Not a Commercial Establishment u/s 2(ea)(i)(5), Subject to Wealth Tax Assessment.
    August 21, 2012   Case Laws Wealth-tax
    Court Rules Leased Property Exempt from Wealth Tax Due to Business Use in Leasing Industry.
    August 17, 2012   Case Laws Wealth-tax
    High Court Rejects Application for Plant and Machinery Valuer Registration u/s 34AB of Wealth Tax Act.
    July 26, 2012   Case Laws Wealth-tax
    Taxpayer's Market Rates Match Revenue Authorities for Wealth Tax Valuation Purposes: Consider as Standard Rates.
    July 25, 2012   Case Laws Wealth-tax
    Assessee denied Wealth Tax exemption u/s 5(1)(vi); house deemed uninhabitable due to missing essential features.
    June 22, 2012   Case Laws Wealth-tax
    Urban Land Valuation Method Challenged: Rule 14 & Schedule III Part 'D' Deemed Applicable; AO's Approach Unsustainable.
    June 22, 2012   Case Laws Wealth-tax
    Assessee-Society Receives Wealth Tax Exemption for Kalyana Mandapam u/s 5(1)(i) of Wealth-tax Act.
    May 8, 2012   Case Laws Wealth-tax
    Sanctioning Criminal Tax Proceedings: Balancing Taxpayer-Friendly Policies with Deterring Tax Evasion u/s 35-B.
    April 11, 2012   Case Laws Wealth-tax
    Commercial Properties Excluded from Wealth Tax Asset Definition Under New Regulation.
    April 9, 2012   Case Laws Wealth-tax
    Leased asset included in net wealth as non-business property per Wealth Tax Act section 2(ea), no exemption applicable.
    February 14, 2012   Case Laws Wealth-tax
    Court Rules AOP Not Taxable u/s 21AA of Wealth Tax Act Due to Unmet Conditions.

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      Wealth-tax

      Sanction for initiation of criminal proceedings - the...

      Sanctioning Criminal Tax Proceedings: Balancing Taxpayer-Friendly Policies with Deterring Tax Evasion u/s 35-B.

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      Wealth-tax May 8, 2012Case LawsHC
      Sanction for initiation of criminal proceedings - the implementation of the Tax Legislation should be tax payers friendly and at the same time the tax evaders should not be spared. Had the sanctioning authority approached the case, keeping the same in his mind, the sanctioning authority would not have granted sanction for prosecuting the petitioner under section 35-B of the Act. - HC
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