https://www.taxtmi.com/caselaws?id=13326 The court concluded that the land in question did not qualify as "urban land" chargeable to wealth-tax under the Wealth-tax Act for the assessment year 1993-94. The court highlighted that no construction was permissible on the land at the relevant time, and no approval had been granted by the appropriate authorities. Consequently, the court dismissed the appeal, stating that no substantial question of law arose for consideration, and each party was to bear its own costs. en-us Thu, 03 Feb 2005 00:00:00 +0530 Fri, 24 Jul 2009 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13326 The court concluded that the land in question did not qualify as "urban land" chargeable to wealth-tax under the Wealth-tax Act for the assessment year 1993-94. The court highlighted that no construction was permissible on the land at the relevant time, and no approval had been granted by the appropriate authorities. Consequently, the court dismissed the appeal, stating that no substantial question of law arose for consideration, and each party was to bear its own costs. Case-Laws Wealth-tax Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13326