https://www.taxtmi.com/caselaws?id=64188 The Appellate Tribunal ITAT Delhi-C upheld the inclusion of additional compensation in the wealth of the assessee for agricultural lands acquired by the State Government for assessment years 1977-78 to 1980-81 under the Wealth Tax Act. The Tribunal directed that 50% of the enhanced compensation awarded should be considered on valuation dates, except for the assessment year 1980-81 where 70% was mandated. The Department's appeal was partially allowed for the assessment year 1980-81, while the appeals for the other years were dismissed. en-us Wed, 14 Jan 1987 00:00:00 +0530 Sat, 05 Feb 2011 12:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64188 The Appellate Tribunal ITAT Delhi-C upheld the inclusion of additional compensation in the wealth of the assessee for agricultural lands acquired by the State Government for assessment years 1977-78 to 1980-81 under the Wealth Tax Act. The Tribunal directed that 50% of the enhanced compensation awarded should be considered on valuation dates, except for the assessment year 1980-81 where 70% was mandated. The Department's appeal was partially allowed for the assessment year 1980-81, while the appeals for the other years were dismissed. Case-Laws Wealth-tax Wed, 14 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64188