Mohammad Ali Khan & Ors. vs Commissioner Of Wealth Tax

Authority: Supreme Court Date: 1997-03-04 AY: 1961-62 Section: WT5(1)(iii) Acts: Wealth Tax Act 1957, Merged States (Taxation Concessions) Order 1949 Result: Revenue Citation: (1997) 139 CTR (SC) 335 : (1997) 224 ITR 672 (SC) : (1997) 92 TAXMAN 52 Justices: S.C. Agrawal & G.B. Pattanaik, JJ. Appeal No: Civil Appeal No. 5352 of 1983
Whether buildings of Khas Bagh Palace let out to tenants, from which rental income was received, were 'in the occupation of the assessee' within the meaning of section 5(1)(iii) of the Wealth Tax Act 1957 for exemption purposes --- Held No.

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