https://www.taxtmi.com/caselaws?id=256997 Land and building used as a factory, together with courtyard, electrical substation, labour quarters, office and godown, were treated as property in the nature of a commercial establishment or complex within the section 2(ea)(i)(5) exception, and the open land was regarded as appurtenant to the built-up area rather than separately taxable urban land. The reasoning also applied section 13 of the General Clauses Act to read singular expressions as including the plural where necessary. The conclusion recorded that the land and building were taxable net wealth and that the Revenue's challenge failed. en-us Fri, 06 Feb 2015 00:00:00 +0530 Fri, 27 Feb 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256997 Land and building used as a factory, together with courtyard, electrical substation, labour quarters, office and godown, were treated as property in the nature of a commercial establishment or complex within the section 2(ea)(i)(5) exception, and the open land was regarded as appurtenant to the built-up area rather than separately taxable urban land. The reasoning also applied section 13 of the General Clauses Act to read singular expressions as including the plural where necessary. The conclusion recorded that the land and building were taxable net wealth and that the Revenue's challenge failed. Case-Laws Wealth-tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256997