1986 (11) TMI 141 - AT - Wealth-tax

Summary

The Appellate Tribunal ITAT Jaipur allowed the appeal by the assessee regarding the enhancement to the value of a plot by Rs. 91,958. The Tribunal directed a 20% reduction in the value of the plot of land for the year under review, situated near the India-Pakistan border and troubled Punjab. The appeal by the assessee was allowed in part. (Case citation: 1986 (11) TMI 141 - ITAT Jaipur)