https://www.taxtmi.com/caselaws?id=58779 The appellate tribunal dismissed the appeals, affirming that the term "house" under the Wealth Tax Act should encompass the entire building with multiple residential units, rather than each unit separately. The tribunal emphasized the unity of structure in the building and referenced legal precedents to support this interpretation, leading to the sustenance of the original exemption allowed for the co-owned property. en-us Wed, 28 Jan 1987 00:00:00 +0530 Wed, 22 Dec 2010 11:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58779 The appellate tribunal dismissed the appeals, affirming that the term "house" under the Wealth Tax Act should encompass the entire building with multiple residential units, rather than each unit separately. The tribunal emphasized the unity of structure in the building and referenced legal precedents to support this interpretation, leading to the sustenance of the original exemption allowed for the co-owned property. Case-Laws Wealth-tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58779