https://www.taxtmi.com/caselaws?id=366503 For wealth-tax, the phrase "belonging to" is wider than legal title and includes land under the assessee's possession, dominion and control, even where title is disputed; land within municipal limits used for income generation was therefore treated as taxable urban land. The exclusion for land on which construction is not permissible applies only where construction is absolutely barred by law, and does not extend to cases where temporary or semi-permanent structures are allowed. Protective assessments remain valid where ownership or taxability is unsettled, even though immediate recovery is not enforceable. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 27 Jul 2023 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366503 For wealth-tax, the phrase "belonging to" is wider than legal title and includes land under the assessee's possession, dominion and control, even where title is disputed; land within municipal limits used for income generation was therefore treated as taxable urban land. The exclusion for land on which construction is not permissible applies only where construction is absolutely barred by law, and does not extend to cases where temporary or semi-permanent structures are allowed. Protective assessments remain valid where ownership or taxability is unsettled, even though immediate recovery is not enforceable. Case-Laws Wealth-tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366503