https://www.taxtmi.com/caselaws?id=57203 The Tribunal upheld the Commissioner of Wealth Tax (Appeals)' decision, confirming that the land measuring 1 acre 7 kanals and 12 marlas was appurtenant to the residential house and eligible for exemption under section 5(1)(vi) of the Wealth-tax Act for the assessment years 1995-96 to 1999-2000. The Tribunal emphasized that the land was used exclusively for residential purposes and not for agriculture, qualifying it for the exemption despite being located outside the boundary wall of the house. The Revenue's appeal was dismissed. en-us Fri, 13 Jan 2006 00:00:00 +0530 Wed, 08 Dec 2010 18:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57203 The Tribunal upheld the Commissioner of Wealth Tax (Appeals)' decision, confirming that the land measuring 1 acre 7 kanals and 12 marlas was appurtenant to the residential house and eligible for exemption under section 5(1)(vi) of the Wealth-tax Act for the assessment years 1995-96 to 1999-2000. The Tribunal emphasized that the land was used exclusively for residential purposes and not for agriculture, qualifying it for the exemption despite being located outside the boundary wall of the house. The Revenue's appeal was dismissed. Case-Laws Wealth-tax Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57203