Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that an amount of Rs. 4 lakhs being the fair market value of the properties transferred by the assessee to his wife, is not includible in his wealth-tax under s. 4(1)(a) of the WT Act ?
High Court Of Andhra Pradesh Commissioner Of Wealth Tax vs. Nawab Fazal Yar Jung Section WT 4(1)(a) Asst. Year 1976-77 […]