https://www.taxtmi.com/caselaws?id=61277 The Tribunal allowed the assessee's appeal for exemption under s. 5(1)(iv) of the Wealth Tax Act for both properties in Madhopuri, considering the unity of structure and common features shared by the properties, despite separate acquisitions and municipal numbers. The decision overturned the lower authorities' denial of exemption for one of the properties, highlighting the significance of physical connections and shared characteristics in treating multiple properties as a single entity for tax purposes. en-us Fri, 23 Dec 1983 00:00:00 +0530 Wed, 12 Jan 2011 10:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61277 The Tribunal allowed the assessee's appeal for exemption under s. 5(1)(iv) of the Wealth Tax Act for both properties in Madhopuri, considering the unity of structure and common features shared by the properties, despite separate acquisitions and municipal numbers. The decision overturned the lower authorities' denial of exemption for one of the properties, highlighting the significance of physical connections and shared characteristics in treating multiple properties as a single entity for tax purposes. Case-Laws Wealth-tax Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61277