https://www.taxtmi.com/caselaws?id=265795 The Tribunal upheld the decision of the Commissioner of Income Tax, New Delhi, confirming that the value of business assets like land should be determined as per Rule 14 of the Wealth Tax Act. The Tribunal found no reason to interfere with the first appellate authority's orders and dismissed the revenue's appeals regarding the valuation of land for wealth tax purposes for the relevant assessment years. en-us Thu, 24 Apr 2014 00:00:00 +0530 Fri, 16 Oct 2015 06:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265795 The Tribunal upheld the decision of the Commissioner of Income Tax, New Delhi, confirming that the value of business assets like land should be determined as per Rule 14 of the Wealth Tax Act. The Tribunal found no reason to interfere with the first appellate authority's orders and dismissed the revenue's appeals regarding the valuation of land for wealth tax purposes for the relevant assessment years. Case-Laws Income Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265795