Land Value for Business Assets Must Follow Rule 14, Not Rule 20, Under Wealth Tax Act Schedule III.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Enhancement in value of land - land being used as business asset, its value was to be determined as per Rule 14 and not as per Rule 20 of Schedule III of wealth tax act - AT....
TaxTMI