https://www.taxtmi.com/caselaws?id=15487 The court analyzed the interpretation of the exemption under s. 5(1)(xxxiii) of the Wealth Tax Act, 1957 for an assessee returning to India with the intention of permanently residing there. The court ruled in favor of the Revenue, emphasizing a restrictive interpretation of the exemption provision. en-us Sat, 18 Dec 1999 00:00:00 +0530 Thu, 06 Aug 2009 18:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15487 The court analyzed the interpretation of the exemption under s. 5(1)(xxxiii) of the Wealth Tax Act, 1957 for an assessee returning to India with the intention of permanently residing there. The court ruled in favor of the Revenue, emphasizing a restrictive interpretation of the exemption provision. Case-Laws Income Tax Sat, 18 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15487