whether the term 'house' which is not defined in the Estate Duty Act or in the Wealth-tax Act, would include land whcih is appurtenant to the house.

whether the term 'house' which is not defined in the Estate Duty Act or in the Wealth-tax Act, would include land whcih is appurtenant to the house. https://www.taxtmi.com/circulars?id=10310 Land appurtenant to a house is treated as part of the house where it is reasonably necessary for enjoyment. If vacant land does not exceed municipal bye-laws' minimum open-space requirement it is part of the house; where it exceeds that limit, it is appurtenant only if bye-laws do not permit construction of a separate tenantable unit, otherwise the excess land is not appurtenant and its valuation should be referred to the Valuation Cell. en-us Thu, 11 Sep 1975 00:00:00 +0530 Fri, 17 Jun 2011 18:50:00 +0530 TaxTMI RSS Generator whether the term 'house' which is not defined in the Estate Duty Act or in the Wealth-tax Act, would include land whcih is appurtenant to the house. https://www.taxtmi.com/circulars?id=10310 Land appurtenant to a house is treated as part of the house where it is reasonably necessary for enjoyment. If vacant land does not exceed municipal bye-laws' minimum open-space requirement it is part of the house; where it exceeds that limit, it is appurtenant only if bye-laws do not permit construction of a separate tenantable unit, otherwise the excess land is not appurtenant and its valuation should be referred to the Valuation Cell. Circulars Income Tax Thu, 11 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10310