Bombay H.C : Whether a flat in a tenant co-operative housing society which is transferred to the name of an assessee on 17th April, 1993 and which comes to the legal ownership of the assessee only on that date, can be said to be ‘belonging’ to the assessee as on the valuation date of 31st March, 1993 so as to be liable to wealth-tax for the asst. yr. 1993-94
High Court Of Bombay Bennett Coleman & Co. Ltd. vs. Assistant Commissioner Of Wealth Tax & Anr. Section WT 4(7), […]