2008 (1) TMI 336

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Full Text of the Document

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....According to the learned Counsel the premises would not fall within the meaning of assets under Section 2(ea) of the Wealth Tax Act, 1957. Learned Counsel relied on the following :- "any house which the assessee may occupy for the purposes of any business or profession carried on by him." 2. It has come on record that the said premises have been given on leave and licence by the Appellant to Cit....