Supreme Court of India
Commissioner of Wealth-tax, Andhra Pradesh v. Officer-in-charge (court of Wards) Paigah
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3 Supreme Court benches have cited this judgment.
What the Court ordered
Accordingly, we allow these appeals, set aside the judgment and order of the Full Bench and send back the cases to the Tribunal for appropriate orders for giving oppor tunities _to both sides to lead further evidence, if they so desire, and for the decision of the cases in accordance with the law as declared now by this Court.
Judgment, page 11
From the headnote
c Wealth Tax Act (27 of 1957)-Agricultural Lands, What are-Tests for determining. The assessee was the owner of more than I 00 acres of land within municipal limits and enclosed by a compound wall. The land was adjacent to a tank, had two wells ih it, was capable of being used for agriculture, was assessed to )and revenue as agricultural land, but had not been actually put to any non.agricul!ural use. · The HiQ:h Court held that the land was 'agricultural land' under s. 2(e) (i) of' the Wealth. Tax Act, 1957 and exempt from wealth tax on the basis that, (1) the expression 'agricultural land',
Where later benches applied it
- 2018 Itc Limited v. Blue Coast Hotels Ltd. & Ors.
- 2022 Gulf Oil Corporation Ltd. v. The State of Telangana & Ors.
- 1999 Ram Bai v. Commissioner of Income Tax
Of those, 1 relied on · 1 referred to · 1 mentioned
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