2018 (8) TMI 141 - SCH - Wealth-tax

Royal Buggy - art work - whether the Royal Buggy in question was not exempted under section 5 (1) (xii) of the Wealth Tax Act 1957 because it was covered under the first proviso to clause (viii) of sub-section (1) of Section 5 of the said Act? - Held that - SLP dismissed