Calcutta H.C : Whether, on the facts and in the circumstances of the case and on a proper interpretation of s. 5 (1)(viii) of the WT Act, 1957, its retrospective amendment by the Finance (No. 2) Act, 1971, and s. 35 of the said Act, the Tribunal was correct in holding that the rectification orders passed by the WTO were justified and were wrongly cancelled by the AAC ?
High Court Of Calcutta Tolaram Jalan & Ors. vs. Commissioner Of Wealth Tax Sections WT 5(1)(viii), WT 35 Asst. Year […]
