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    November 14, 2013   Case LawsWealth-tax
    Wholly owned subsidiaries qualifying as public interest companies exempt assessors from Wealth Tax. Assessor company also deemed public interest.
    November 8, 2013   Case LawsWealth-tax
    Factory Land Retains Status Under Wealth Tax Act Section 2(ea) Despite Sale as 'Land' for Tax Purposes.
    October 31, 2013   Case LawsWealth-tax
    Are Let-Out Business Premises Assessable Assets u/s 2(ea) of the Wealth Tax Act?
    September 30, 2013   Case LawsWealth-tax
    Commercial Property Value Excluded from Net Wealth Under Wealth-tax Act, Sec 2(ea) Explanation 5(1), Regardless of Owner Occupancy.
    September 5, 2013   Case LawsWealth-tax
    Commissioner of Wealth Tax Can Reduce or Waive Penalties u/s 18B Based on Specific Criteria.
    August 30, 2013   Case LawsWealth-tax
    Aircraft Inclusion in Net Wealth: Commercial Use Does Not Require Hiring or Leasing u/s 2(ea)(iv.
    August 23, 2013   Case LawsWealth-tax
    Taxpayer Penalized for Not Listing Asset in Return; Section 18(1)(c) Wealth Tax Act Applies.
    August 8, 2013   Case LawsWealth-tax
    Construction Not Complete? Urban Land Tax Still Applies, No Exception for Partly Built Properties.
    August 2, 2013   Case LawsWealth-tax
    Plot Sale Without Conveyance Deed: Assessee Not Considered Owner for Wealth Tax Purposes.
    July 22, 2013   Case LawsWealth-tax
    Land Valuation for Wealth-Tax: Rule 8 Conditions Must Be Met Before Assessing Authority Uses Rule 20 for Value Determination.
    May 31, 2013   Case LawsWealth-tax
    High Court Rules on Validity of Tax Assessments for Karta Post-Partition in Hindu Undivided Family (HUF) Cases.
    May 10, 2013   Case LawsWealth-tax
    Assessee's Land Near Municipality Limits Escapes Wealth Tax Assessment; AO Concludes Non-Compliance with Filing Obligations.
    April 6, 2013   Case LawsWealth-tax
    Rule 1BB of Wealth Tax Rules, 1957: Key for Selecting Valuation Method for Property in Wealth Tax Cases.
    April 2, 2013   Case LawsWealth-tax
    Debts for Mortgage Release on Property Deductible u/s 2(m) of Wealth Tax Act.
    March 25, 2013   Case LawsWealth-tax
    Wealth Tax Market Value Defined: Agreed Price Between Willing Buyer and Seller, Subject to Fluctuation.
    March 19, 2013   Case LawsWealth-tax
    Court-Approved Enhanced Compensation Added to Assessee's Net Wealth on Valuation Date of the Year.
    February 22, 2013   Case LawsWealth-tax
    Wealth tax not assumed on assets from income tax additions after 8 years.
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    Highlights
    All› Wealth Tax › Wealth Tax - 2013
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    November 14, 2013   Case Laws Wealth-tax
    Wholly owned subsidiaries qualifying as public interest companies exempt assessors from Wealth Tax. Assessor company also deemed public interest.
    November 8, 2013   Case Laws Wealth-tax
    Factory Land Retains Status Under Wealth Tax Act Section 2(ea) Despite Sale as 'Land' for Tax Purposes.
    October 31, 2013   Case Laws Wealth-tax
    Are Let-Out Business Premises Assessable Assets u/s 2(ea) of the Wealth Tax Act?
    September 30, 2013   Case Laws Wealth-tax
    Commercial Property Value Excluded from Net Wealth Under Wealth-tax Act, Sec 2(ea) Explanation 5(1), Regardless of Owner Occupancy.
    September 5, 2013   Case Laws Wealth-tax
    Commissioner of Wealth Tax Can Reduce or Waive Penalties u/s 18B Based on Specific Criteria.
    August 30, 2013   Case Laws Wealth-tax
    Aircraft Inclusion in Net Wealth: Commercial Use Does Not Require Hiring or Leasing u/s 2(ea)(iv.
    August 23, 2013   Case Laws Wealth-tax
    Taxpayer Penalized for Not Listing Asset in Return; Section 18(1)(c) Wealth Tax Act Applies.
    August 8, 2013   Case Laws Wealth-tax
    Construction Not Complete? Urban Land Tax Still Applies, No Exception for Partly Built Properties.
    August 2, 2013   Case Laws Wealth-tax
    Plot Sale Without Conveyance Deed: Assessee Not Considered Owner for Wealth Tax Purposes.
    July 22, 2013   Case Laws Wealth-tax
    Land Valuation for Wealth-Tax: Rule 8 Conditions Must Be Met Before Assessing Authority Uses Rule 20 for Value Determination.
    May 31, 2013   Case Laws Wealth-tax
    High Court Rules on Validity of Tax Assessments for Karta Post-Partition in Hindu Undivided Family (HUF) Cases.
    May 10, 2013   Case Laws Wealth-tax
    Assessee's Land Near Municipality Limits Escapes Wealth Tax Assessment; AO Concludes Non-Compliance with Filing Obligations.
    April 6, 2013   Case Laws Wealth-tax
    Rule 1BB of Wealth Tax Rules, 1957: Key for Selecting Valuation Method for Property in Wealth Tax Cases.
    April 2, 2013   Case Laws Wealth-tax
    Debts for Mortgage Release on Property Deductible u/s 2(m) of Wealth Tax Act.
    March 25, 2013   Case Laws Wealth-tax
    Wealth Tax Market Value Defined: Agreed Price Between Willing Buyer and Seller, Subject to Fluctuation.
    March 19, 2013   Case Laws Wealth-tax
    Court-Approved Enhanced Compensation Added to Assessee's Net Wealth on Valuation Date of the Year.
    February 22, 2013   Case Laws Wealth-tax
    Wealth tax not assumed on assets from income tax additions after 8 years.

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