https://www.taxtmi.com/caselaws?id=175404 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the Commissioner of Wealth-Tax (Appeals) to reconsider the classification of Ambali, Vejalpur, and Makarba village lands as agricultural lands in light of a retrospective amendment to the Wealth Tax Act, 1957. The Tribunal set aside the previous order and emphasized the need for a fresh decision based on the amended clause (ea) of section 2. en-us Fri, 02 Aug 2013 00:00:00 +0530 Fri, 20 Nov 2015 10:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175404 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the Commissioner of Wealth-Tax (Appeals) to reconsider the classification of Ambali, Vejalpur, and Makarba village lands as agricultural lands in light of a retrospective amendment to the Wealth Tax Act, 1957. The Tribunal set aside the previous order and emphasized the need for a fresh decision based on the amended clause (ea) of section 2. Case-Laws Income Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175404