2023 (5) TMI 1414

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..... HIGH COURT] ITAT correctly held that the properties of Assessee at Connaught Circus, New Delhi and Sardar Mohan Singh Building, Connaught Lane, New Delhi were 'Commercial Establishments or Complexes' and therefore outside the purview of 'assets' under Section 2 (ea) (i) (5) of the Wealth Tax Act, 1957 (WTA)? -maintainability of appeal on low tax effect - HELD THAT:- Revenue has st .....

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