https://www.taxtmi.com/caselaws?id=58975 The tribunal directed the Wealth-tax Officer to adopt the property's value at Rs. 14,00,000 for all four assessment years and granted the exemption under section 5(1)(iva) for the agricultural plot with coconut trees, as it qualified as agricultural land based on revenue records and continued agricultural use. en-us Fri, 20 Feb 1987 00:00:00 +0530 Thu, 23 Dec 2010 13:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58975 The tribunal directed the Wealth-tax Officer to adopt the property's value at Rs. 14,00,000 for all four assessment years and granted the exemption under section 5(1)(iva) for the agricultural plot with coconut trees, as it qualified as agricultural land based on revenue records and continued agricultural use. Case-Laws Wealth-tax Fri, 20 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58975