https://www.taxtmi.com/circulars?id=10079 The term building for additional wealth-tax must be determined by reference to the nature of the particular structure and the facts of each case; mere expenditure on structures like a wall or foundation does not by itself constitute a building, and any effect of such structures on land value is a separate issue. en-us Wed, 22 Aug 1973 00:00:00 +0530 Fri, 17 Jun 2011 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10079 The term building for additional wealth-tax must be determined by reference to the nature of the particular structure and the facts of each case; mere expenditure on structures like a wall or foundation does not by itself constitute a building, and any effect of such structures on land value is a separate issue. Circulars Income Tax Wed, 22 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10079