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Section 2

Sec. 2(c), Section 2, Wealth Tax Act

Gujarat H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that the assessee (HUF) despite its being an HUF is entitled to benefit of s. 7(4) of the Act in respect of property known as ‘Dhairya Prasad’ ?

Avijit Das / April 28, 2003

High Court Of Gujarat Commissioner Of Wealth Tax vs. Ashok Raje Gaekwad Sections WT 2(c), WT 7(4) Asst. Year 1979-80, […]

Section 2, Section 3, Wealth Tax Act

Madras H.C : Whether, on the facts and in the circumstances of the case there was jurisdiction to assess the company in liquidation for wealth-tax for the asst. yrs. 1984-85 to 1986-87 unless and until the assessing authority established from the books that the assets exceed the liabilities in value ?

Avijit Das / September 4, 2002

High Court Of Madras Pilot Pen Co. India (P) Ltd. vs. Commissioner Of Wealth Tax Section WT 2(h), WT 3,

Sec. 2(q), Wealth Tax Act

Madras H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in directing the WTO to adopt the value determined by the actual collection made from exploitation of the films for the purpose of inclusion in the net wealth?

Avijit Das / August 7, 2002

High Court Of Madras S. Gurunathan Chettiar vs. Commissioner Of Wealth Tax Sections WT 2(q), WT 7 Asst. Year 1978-79

Sec. 2(p), Sec. 2(q)

Gujarat H.C : the assessee was entitled to exemption under s. 5(1)(iii) of the WT Act, 1957, in respect of new building constructed by him in place of the old recognised Palace

Avijit Das / April 17, 2002

High Court Of Gujarat Commissioner Of Wealth Tax vs. D.S. Virawala Suragwala Sections WT 2(p), WT 5(1)(iii) Asst. Year 1977-78,

Sec. 2(m), Section 2, Wealth Tax Act

Madras H.C : The Revenue fairly stated that an identical question brought before us concerning the assessment of the co-owner of the lands was answered against the Revenue

Avijit Das / February 15, 2001

High Court Of Madras CIT vs. A.R. Rajagopalan Sections WT 2(M) Asst. Year 1968-69, 1969-70, 1976-77, 1977-78 R. Jayasimha Babu

Madras H.C : the amount which the appellant was allowed to receive against the bank guarantee pending disposal of the appeal preferred by the State against the judgment of the High Court enhancing the compensation for the land compulsorily acquired from the assessee

Avijit Das / December 4, 2000

High Court Of Madras Commissioner Of Wealth Tax vs. A.R. Krishnamurthy Sections WT 2(m), WT 3 R. Jayasimha Babu &

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) ?

Avijit Das / August 7, 1998

High Court Of Andhra Pradesh (Full Bench) Commissioner Of Wealth Tax vs. Trustees Of Sahebzadi Anwar Begum Trust Sections WT

Sec. 2(c), Sec. 5(1)(iv), Section 2, Wealth Tax Act

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the orders of the authorities below regarding allowability of exemption under s. 5(1)(iv) of the WT Act, 1957, at the stage of determination of net wealth of the AOP in which the assessee was a member, before its allocation amongst the members, for fresh disposal by the WTO in the light of the decision of the Tribunal (Special Bench), Pune, in the case of N.R. Karia vs. WTO (1985) 22 TTJ (Pune) (SB) 13 : (1985) 13 ITD 545 (Pune)(SB) ?

Avijit Das / March 16, 1994

High Court Of Gauhati Commissioner Of Wealth Tax vs. Ramniwas Karwa & Anr. Sections WT 2(c), WT 5(1)(iv), WT RULE

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 ?

Avijit Das / June 7, 1990

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(m), Sec. 2(q), Section 3, Section 7, Wealth Tax Act

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the CWT (Appeals) directing the valuation of shares of M/s Gedore Tools India P. Ltd. on yield basis as against the value of the shares worked out in accordance with r. 1D of the WT Rules ?

Avijit Das / January 10, 1990

High Court Of Delhi Commissioner Of Wealth Tax vs. Sharbati Devi Jhalani Sections WT 2(m), WT 2(q), WT 3, WT

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