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1. Reassessment - addition of alleged urban land - A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon...

2. The lands being agricultural lands have been excluded from the wealth tax - AT

3. Net wealth - if the building under construction is not to be regarded as building then the land on which the construction is started will have to be included in the...

4. This case deals with the classification of supply and taxability under GST for the handover of building, civil structures, and railway siding constructed by the...

5. Incomplete building neither falls within the definition of a building, u/s 2(ea), nor within the purview of urban land - Not liable to Wealth Tax

6. When there is a transfer of capital asset being land together with building and where the land is held for a period of more than 36 months and the building held for less...

7. The ITAT Visakhapatnam dealt with a revision u/s 263 regarding the treatment of a residential property sale as short-term or long-term capital asset. The dispute...

8. Nature of expenditure on construction of building on leasehold land - the lessor does not own the building and the assessee cannot own the same as capital asset since...

9. Levy of tax on lotteries - Valuation - when prize paid by the distributor/agent is not contemplated to be excluded from the value of taxable supply, we are not persuaded...

10. Value of the land for Wealth Tax - Exemption u/s 2(2ea)(ii) - t if on a plot of land construction of a building is not permissible under any law then the said plot of...

11. Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When...

12. Wealth Tax - The mere fact that there is land and building owned by the company and it is not used for the purposes of business is sufficient to hold that these assets...

13. Depreciation on Hotel Building including the cost of land - hotel building complex was purchased at consolidated value - Merely because the parties have not specified...

14. Approval u/s 80G Denied - Real purpose to construct a building not known - Revenue submitted that the applicant generated huge resources in the name of building...

15. Disallowance of depreciation on composite land and building - depreciation claimed by the assessee on account of office premises at India Habitat Centre - when it is...