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1 - 3 of 3 (1.60 seconds)Section 7 in The Wealth-Tax Act, 1957 [Entire Act]
Commissioner Of Income-Tax vs Smt. M. Kalpagam on 18 March, 1996
13. We have considered the rival submissions and the evidence on record. First and foremost, we are of the firm opinion that open area is necessary for quiet, peaceful and convenient enjoyment of the property, depending upon one's means and taste. Hence, benefit of s. 7(4) has to be extended to the open land which is appurtenant to the house property. This view has been taken by the Madras Bench of the Tribunal in ITO vs. Smt. M Kalpagam (1980) 10 TTJ (Mad) 201, by the Indore Bench in the case of Sohharam Garnbhirmal reported in Taxman Yearly Digest, 1986, at p. 2.275 and by the Allahabad Bench in Masood Hahm vs. WTO (1987) 28 TTJ (All) 101 : (1987) 20 ITD 310 (All).'
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