Supreme Court · 1997 INSC 227 · Decided 4 March 1997
SH. Mohammad Ali Khan and 9RS. v. The Commissioner of Wealth Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 1997 INSC 227 · [1997] 2 S.C.R. 658
- Case number
- CIVIL APPEAL No. 5352/1983
- Decided
- 4 March 1997
- Bench
- S.C. AGRAWAL, G.B. PATTANAIK (2-judge bench)
- Case type
- Civil
Headnote
Wealth Tax Act, 1957-Section S(l)(iii)-Net Wealth-Palace declared as official ·residence of Ruler, by Central Govemment under Merged States (Taxation Concessions) Order, 1949-Part of the Palace let out 011 rent-Ex- c emption claimed in respect of whole Palace-Held, assessee would be --Interpretation of Statutes--Taxi11g Statutes--Strict letter of law to be followed .... D Words and Pharase~'Anyone building"-Mea11i11g of in the context of Wealth TaiAct, 1957-:-Section 5(1)(iii). Khas Bagh palace owned by the appellant-assessee was declared as his official residence by
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