Section 3

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 ?

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

Sec. 5(1)(vi), Section 3

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the amendment brought about by the Finance Act, 1974, effective from 1st April, 1975, in s. 2(e) (2)(ii) and s. 5(1)(vi) would be effective for computing the net wealth with reference to the valuation date of 31st March, 1975 ?

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High Court Of Kerala H.H. Sethu Parvathi Bayi vs. Commissioner Of Wealth Tax Section WT 3, WT 5(1)(vi) Asst. Year

Section 3

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the hon’ble Tribunal was right in placing reliance on the decision of the hon’ble Supreme Court in the case of Surjit Lal Chhabda vs. CIT 1976 CTR (SC) 140 : ((1975) 101 ITR 776 (SC)) and in holding that a sum of Rs. 1,60,000 thrown by the assessee into the joint family hotchpot on 31st March, 1976 (it should be 30th March, 1967) was assessable in the hands of the assessee in the individual status and not in the status of an HUF ?

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High Court Of Rajasthan S. K. Bohra vs. CIT Section WT 3 Asst. Year 1967-68, 1968-69, 1969-70, 1970-71, 1971-72 J.

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