Sec. 18(1)(a), Sec. 19(3), Section 18, Section 19

Allahabad H.C : Whether, on the facts and circumstances of the case, penalty under s. 18(1)(a) could be imposed on a legal heir, in view of the specific omission of ss. 18 and 16 from s. 19(3) in Chapter V of the WT Act, determining the liability and tax of a deceased person payable by the legal representative ?

High Court Of Allahabad Ved Prakash Narang Vs. Commissioner Of Wealth Tax Section WT 18(1)(a), WT 19(3), WT 19A Asst. […]