Kerala H.C :
High Court Of Kerala P.V. Jacob vs. Commissioner Of Wealth Tax Sections WT 2(e), WT 3 Asst. Year 1986-87 G. […]
Sec. 2(e), Section 3, Wealth Tax Act
Sec. 2(e)
Sec. 2(e), Wealth Tax Act
Madras H.C : the value of annuities purchased by the assessee from the LIC in respect of remuneration received by him from different producers by paying a single premium insurance is includible in the net wealth of the assessee
High Court Of Madras A. Varaprasada Rao vs. CIT Section WT 2(e)(2)(ii), WT 5(1)(vi) R. Jayasimha Babu & K.P. Sivasubramaniam,
Sec. 2(e), Section 7, Wealth Tax Act
Allahabad H.C : Whether on the relevant valuation dates, i.e., 31st March, 1990 and 31st March, 1991, this land ceased to be agricultural land and became an asset as held by the AO and the CWT.
High Court Of Allahabad Davendra Pal Singh vs. Commissioner Of Wealth Tax & Anr. Sections WT 2(e), WT 7, WT
Sec. 2(e), Sec. 21(1), Section 2, Section 21, Wealth Tax Act
Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee had no beneficial interest in the entire corpus regarding the shares fund liable to be assessed to wealth-tax under s. 21(1) ?
High Court Of Andhra Pradesh (Full Bench) Commissioner Of Wealth Tax vs. Trustees Of Sahebzadi Anwar Begum Trust Sections WT
Sec. 2(e), Sec. 2(m), Sec. 7(1), Section 7, Wealth Tax Act
Bombay H.C : Whether, on the facts and in the circumstances of the case, the tax liability on the notional capital gains arising on the notional sale, as contemplated under s. 7(1) of the WT Act, 1957, of shares held by the assessee was deductible as debt under s. 2(m) of the said Act while computing her net wealth for the asst. yrs. 1967-68 to 1972-73 ?
High Court Of Bombay Gopikumari Birla vs. Commissioner Of Wealth Tax Sections WT 2(e), WT 2(m), WT 7(1) Asst. Year
Sec. 2(e), Sec. 2(m), Section 20, Section 3, Section 4, Wealth Tax Act
Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the partition is deemed to have taken place under Explanation I to s. 6 of the Hindu Succession Act and the half share of the deceased which has devolved on the heirs cannot be included in the net wealth of the HUF ?
High Court Of Karnataka Commissioner Of Wealth Tax vs. N.A. Mayanna By LRs Sections WT 3, WT 4, WT 20,
Sec. 2(e), Sec. 7(1), Section 2, Section 3, Section 7, Wealth Tax Act
Bombay H.C : Whether, on a proper construction of cl. 12 of the will executed by Lady Serenebai J. Jeejeebhoy, the Tribunal was justified in holding that the assessee’s life interest under the trust had no value within the meaning of s. 7 of the WT Act ?
High Court Of Bombay Commissioner Of Wealth Tax vs. Mrs. Aimy N.E. Pandole Sections WT 2(e), WT 3, WT 7(1),
Sec. 2(e), Sec. 2(m), Wealth Tax Act
Patna H.C : Whether, on the facts and in the circumstances of the case, the intangible additions made in the income-tax proceedings could be treated as the assets of the assessee for the purpose of wealth-tad assessment in the light of the provisions of s. 2(e) and (m) of the WT Act, 1957 ?
High Court Of Patna Commissioner Of Wealth Tax vs. Mishrilal Jain Sections WT 2(e), WT 2(m) Asst. Year1976-77 G.G. Sohani,
Sec. 2(e), Wealth Tax Act
Calcutta H.C : Whether the alleged right of the assessee in respect of the premises was an asset in the eye of law under the WT Act, 1957 ?
High Court Of Calcutta Commissioner Of Wealth Tax vs. Smt. Savitri Devi Mundra Section WT 2(e) Asst. Year 1975-76 Suhas
Sec. 2(e), Sec. 5(1)(iv), Section 5
Kerala H.C : Whether, on the facts and in the circumstances of the case, the assessee having only a life interest in the building is entitled to the exemption under s. 5(1)(iv) of the WT Act, 1957 ?
High Court Of Kerala Commissioner Of Wealth Tax vs. N. Lakshmikutty Amma Section WT 2(e), WT 5(1)(iv) Asst. Year1974-75, 1975-76,
