https://www.taxtmi.com/caselaws?id=22366 Agricultural land was treated as falling within the expression "business premises" in Schedule, Part I, Paragraph B, Rule 1(i) of the Wealth-tax Act, 1957 for the exemption from additional wealth-tax. The governing construction was already covered by earlier precedent, and that interpretation was followed without departure, so the land remained outside the additional wealth-tax charge. The assessee's position was accepted and the Revenue's contrary view failed. en-us Thu, 04 Apr 1991 00:00:00 +0530 Wed, 09 Dec 2009 14:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22366 Agricultural land was treated as falling within the expression "business premises" in Schedule, Part I, Paragraph B, Rule 1(i) of the Wealth-tax Act, 1957 for the exemption from additional wealth-tax. The governing construction was already covered by earlier precedent, and that interpretation was followed without departure, so the land remained outside the additional wealth-tax charge. The assessee's position was accepted and the Revenue's contrary view failed. Case-Laws Wealth-tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22366