Supreme Court of India
Sh. Mohammad Ali Khan and 9rs. v. The Commissioner of Wealth Tax, New Delhi
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1 Supreme Court bench has cited this judgment.
From the headnote
Wealth Tax Act, 1957-Section S(l)(iii)-Net Wealth-Palace declared as official ·residence of Ruler, by Central Govemment under Merged States (Taxation Concessions) Order, 1949-Part of the Palace let out 011 rent-Ex- c emption claimed in respect of whole Palace-Held, assessee would be entitled to exemption only in respect of portion actually occupied by him. --Interpretation of Statutes--Taxi11g Statutes--Strict letter of law to be followed .... Words and Pharase~'Anyone building"-Mea11i11g of in the context of Wealth TaiAct, 1957-:-Section 5(1)(iii). Khas Bagh palace owned by the
Where later benches applied it
Of those, 1 mentioned
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