Meaning of the term "building' for the purpose of levy of additional wealth-tax.

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....CTION NO. 591/CBDT  Dated : August 22, 1973 In the case of every individual and HUF, where the net wealth of the individual or HUF includes the value of any assets, being building or land o....

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....nd the facts of the case. The mere fact that some money has been expended in putting up structures like a wall, foundation, etc. on a piece of land would not necessarily make them a building. The ques....