https://www.taxtmi.com/caselaws?id=61067 Section 5(1)(viii) of the Wealth-tax Act was read as allowing exemption for articles intended for personal or household use without any implied limit to a single car, so both cars qualified for exemption. In valuing a partner's interest in immovable properties, the WTO could not make an unrestricted enhancement without following the statutory reference procedure under section 16A and rule 5B, and the increase was confined to the prescribed threshold of one-third above the returned value. An assessment made in the name of a person who had died before completion was void in law. en-us Sat, 06 Mar 1976 00:00:00 +0530 Mon, 10 Jan 2011 17:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61067 Section 5(1)(viii) of the Wealth-tax Act was read as allowing exemption for articles intended for personal or household use without any implied limit to a single car, so both cars qualified for exemption. In valuing a partner's interest in immovable properties, the WTO could not make an unrestricted enhancement without following the statutory reference procedure under section 16A and rule 5B, and the increase was confined to the prescribed threshold of one-third above the returned value. An assessment made in the name of a person who had died before completion was void in law. Case-Laws Wealth-tax Sat, 06 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61067