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    <title>Wealth Tax Section 2(ea)(vi): Personal Cash Only, Excludes Business Assets in Assessment.</title>
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    <description>Inclusion of cash in the wealth tax assessment - cash in hand referred to in section 2(ea)(vi) represents only the personal cash of the assessee emanating from his personal balance sheet. It nowhere contemplated the inclusion of cash which is held as business asset.</description>
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      <description>Inclusion of cash in the wealth tax assessment - cash in hand referred to in section 2(ea)(vi) represents only the personal cash of the assessee emanating from his personal balance sheet. It nowhere contemplated the inclusion of cash which is held as business asset.</description>
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