GIRIDHAR G. YADALAM vs COMMISSIONER OF WEALTH TAX
Whether land under construction qualifies for exclusion from 'urban land' under Explanation 1(b)(ii) to Section 2(ea)(v) of the Wealth Tax Act, 1957 --- Held No; Whether the expression 'has been constructed' includes buildings under construction --- Held No; Whether purposive interpretation should override plain language in taxing statutes --- Held No
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.