https://www.taxtmi.com/caselaws?id=203435 The High Court upheld the Tribunal's decision in favor of the assessee, affirming that the land was beyond the notified distance from municipal limits for wealth tax assessment. The Court emphasized the importance of consistent rulings and factual findings in similar cases, dismissing the revenue's appeal and ruling in favor of the assessee. en-us Wed, 19 Jan 2011 00:00:00 +0530 Thu, 26 May 2011 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203435 The High Court upheld the Tribunal's decision in favor of the assessee, affirming that the land was beyond the notified distance from municipal limits for wealth tax assessment. The Court emphasized the importance of consistent rulings and factual findings in similar cases, dismissing the revenue's appeal and ruling in favor of the assessee. Case-Laws Wealth-tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203435