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Rented Premises in Wealth Tax: Revenue-Yielding Assets u/s 2(ea)(i), Excluding Commercial Establishments or Complexes as Assets.

Inclusion of rented premises into wealth tax assessment - revenue yielding asset - section 2(ea)(i) nowhere requires that a commercial establishment or a complex could not be established in a house property but only provides that any property in the nature of commercial establishment or complex shall be excluded from deemed asset - AT .....

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