https://www.taxtmi.com/caselaws?id=62166 An assessee's alternative claim for exemption under section 5(1)(xxxiii) of the Wealth-tax Act, 1957 was considered after the original claim under section 5(1)(xxxiv) had been advanced. The record indicated that a similar exemption had already been accepted in the assessee's own case for another assessment year, and the relevant factual matters required initial examination by the Wealth-tax Officer. The assessment was therefore set aside so that the exemption claim under section 5(1)(xxxiii) could be considered afresh in the first instance. en-us Thu, 26 Mar 1981 00:00:00 +0530 Tue, 18 Jan 2011 13:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62166 An assessee's alternative claim for exemption under section 5(1)(xxxiii) of the Wealth-tax Act, 1957 was considered after the original claim under section 5(1)(xxxiv) had been advanced. The record indicated that a similar exemption had already been accepted in the assessee's own case for another assessment year, and the relevant factual matters required initial examination by the Wealth-tax Officer. The assessment was therefore set aside so that the exemption claim under section 5(1)(xxxiii) could be considered afresh in the first instance. Case-Laws Wealth-tax Thu, 26 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62166