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Section 3

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

Calcutta H.C : In this case for the asst. yr. 1993-94, the assessee’s commercial building let out to tenants was treated as an asset within the meaning of s. 2(ea) of the WT Act, 1957, as it stood then.

Avijit Das / February 24, 2003

High Court Of Calcutta Maynak Poddar (HUF) vs. Wealth Tax Officer Sections WT 2(ea), WT 2(m), WT 3 Asst. Year […]

Section 3, Section 5

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in allowing deduction under s. 5(1)(iv) of the WT Act, 1957 ?

Avijit Das / February 4, 2003

High Court Of Allahabad Commissioner Of Wealth Tax vs. Laxmi Dutt Section WT 3, WT 5(1)(iv) Asst. Year 1974-75 &

Section 3, Wealth Tax Act

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in overlooking sub-s. (7) of s. 40 of the Finance Act, 1983, and holding that the said section relating to levy of wealth-tax in the case of closely-held companies does not apply to the assessee-club, which has been declared on its own request as a company under s. 2(h)(iii) of the WT Act ?

Avijit Das / December 31, 2002

High Court Of Madras Commissioner Of Wealth Tax vs. Kodaikanal Club Sections FA1983 40, WT 2(h)(iii), WT 3 Asst. Year

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,

Section 20, Section 3, Section 7

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding and had valid materials to hold that the assessment made under the WT Act on the HUF consisting of three brothers was untenable and should be annulled ?

Avijit Das / August 12, 2002

High Court Of Madras Commissioner Of Wealth Tax vs. N.R. Srinivasan Sections WT 3, WT 7, WT 20 Asst. Year

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

Gujarat H.C : Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee would be entitled to claim exemption under s. 5(1)(iii) of the WT Act, 1957 in respect of the new palace at Morbi ?

Avijit Das / December 5, 2001

High Court Of Gujarat Commissioner Of Wealth Tax vs. H.H. Vijaykuverba Sections WT 2(m), WT 3, WT 19A(6) Asst. Year

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

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 21,505 due from one Chockalingam Chettiar should be excluded from the wealth of the assessee ?

Avijit Das / October 15, 2001

High Court Of Madras Commissioner Of Wealth Tax vs. V.R. Annapoorani Veerappan Sections WT 2(M), WT 3 Asst. Year 1978-79

Section 27, Section 3, Section 4

Punjab & Haryana H.C : the assessee was to be assessed as an individual in respect of the impartible estate on the ground that he was a holder of such an impartible estate in the assessment years under consideration

Avijit Das / October 5, 2001

High Court Of Punjab & Haryana Guru Amarjit Singh vs. Commissioner Of Wealth Tax Sections 4, 27(ii), WT 3, WT

Sec. 21A, Section 21, Section 27, Section 3

Rajasthan H.C : This is an application under s. 27(3) of the WT Act, 1957, for requiring the Tribunal, Jodhpur Bench, Jodhpur to submit the statement of case and refer the questions of law said to be arising out the Tribunal’s order, dt. 25th March, 1998.

Avijit Das / September 15, 2001

High Court Of Rajasthan Commissioner Of Wealth Tax vs. H.H. Rajdadi Smt. Badan Kanwar Medical Trust Sections WT 3,WT 21,

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in coming to the conclusion that the filigree silver and silverware held by the assessee as stock-in-trade is not includible in the net wealth of the assessee ?

Avijit Das / June 28, 2001

High Court Of Madras Commissioner Of Wealth Tax vs. Vummidi Bangaru Chetty (P) Ltd. Sections WT 3 Asst. Year 1984-85,

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