https://www.taxtmi.com/circulars?id=9152 Shares held by an assessee in companies owning agricultural assets must not be treated as agricultural assets for exclusion from the assessee's net wealth; when valuing such shares the company's agricultural assets should not be separately excluded. The Board has observed incorrect exclusions by field officers and directs reissuance of instructions to ensure inclusion of the share value in net wealth computations. en-us Fri, 13 Jan 1978 00:00:00 +0530 Thu, 02 Jun 2011 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9152 Shares held by an assessee in companies owning agricultural assets must not be treated as agricultural assets for exclusion from the assessee's net wealth; when valuing such shares the company's agricultural assets should not be separately excluded. The Board has observed incorrect exclusions by field officers and directs reissuance of instructions to ensure inclusion of the share value in net wealth computations. Circulars Income Tax Fri, 13 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9152