| http://www.w3.org/ns/prov#value | - Commissioner of Wealth Tax Wealth tax: Enhancement in the value of land owned by the firm where the appellant is a partner - Rule 20 of Schedule III of the Wealth Tax Act 1957 - Held that:- land being used as business asset, its value was to be determined as per Rule 14 and not as per Rule 20 of Schedule III. - Following decision of Subrata Roy Sahara vs. DCWT [2015 (2) TMI 51 - ITAT DELHI] - Deci
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