Sec. 21(1)

Sec. 21(1), Sec. 21(4), Section 21, Wealth Tax Act

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the trust funds relating to Schs. I and VI for the asst. yrs. 1969-70 to 1972-73, Schs. I to IV and VI for the asst. yrs. 1973-74 to 197778, and Schs. I, IV, V and VI for asst. yr. 1978-79 can be merged into one single trust and assessment made upon the aggregate value of the jewellery specified in the aforesaid Schedules under s. 21(4) of the WT Act, 1957 ?

High Court Of Andhra Pradesh Trustees Of H.E.H., The Nizam’s Supplementary Jewellery Trust vs. Commissioner Of Wealth Tax Sections WT […]

Sec. 21(1), Sec. 27(3), Section 21, Section 27, Wealth Tax Act

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in deciding that the wealth-tax assessment in the case of the assessee is to be made under s. 22(1) of the WT Act and not under s. 21(4) by holding that the beneficiaries as well as their shares are known ?

High Court Of Madhya Pradesh : Indore Bench Commissioner Of Wealth Tax vs. R.S. Seth Ghisalal Modi Family Trust Sections

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