https://www.taxtmi.com/caselaws?id=8206 The court ruled that the assessee was not entitled to exemption under section 5(1)(iv) of the Wealth-tax Act, 1957 due to the shared use of the house with her husband, who made payments resembling rent. The judgment emphasized the legal nuances of exclusiveness and residential purposes in assessing eligibility for wealth tax exemption under the specified provision. en-us Mon, 19 Apr 1971 00:00:00 +0530 Mon, 06 Apr 2009 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8206 The court ruled that the assessee was not entitled to exemption under section 5(1)(iv) of the Wealth-tax Act, 1957 due to the shared use of the house with her husband, who made payments resembling rent. The judgment emphasized the legal nuances of exclusiveness and residential purposes in assessing eligibility for wealth tax exemption under the specified provision. Case-Laws Wealth-tax Mon, 19 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8206