WT : Where assessee claimed his agricultural land to be exempt under Wealth Tax Act, same was to be examined in view of amendment in Explanation 1 to section 2(ea), which defines urban land

WT : Where assessee claimed his agricultural land to be exempt under Wealth Tax Act, same was to be examined in view of amendment in Explanation 1 to section 2(ea), which defines urban land




[2013] 36 taxmann.com 547 (Amritsar - Trib.)
IN THE ITAT AMRITSAR BENCH
Bawa Yadwinder Singh
v.
Wealth Tax Officer, Ward-2(2), Muktsar