https://www.taxtmi.com/caselaws?id=61015 The ITAT allowed the appeals for the assessment years 1969-70 to 1973-74 in full and for the years 1974-75 and 1975-76 in part. Late Ardaman Singh's loans to his daughter and son-in-law, as well as the loan to Delhi Land & Finance Co. Ltd., were excluded from the net wealth due to being hit by limitation. The valuation of agricultural land in villages Rounta and Talwandi was upheld for the assessment years 1974-75 and 1975-76, confirming its inclusion in the net wealth. en-us Wed, 11 Jan 1984 00:00:00 +0530 Mon, 10 Jan 2011 13:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61015 The ITAT allowed the appeals for the assessment years 1969-70 to 1973-74 in full and for the years 1974-75 and 1975-76 in part. Late Ardaman Singh's loans to his daughter and son-in-law, as well as the loan to Delhi Land & Finance Co. Ltd., were excluded from the net wealth due to being hit by limitation. The valuation of agricultural land in villages Rounta and Talwandi was upheld for the assessment years 1974-75 and 1975-76, confirming its inclusion in the net wealth. Case-Laws Wealth-tax Wed, 11 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61015