Patna H.C : Whether, on the facts and in the circumstances of the case, the jewellery included ornaments, according to the first proviso to cl. (viii) of sub-s. (1) of s. 5 of the Act, and the addition of Explanation was merely clarificatory ?
High Court Of Patna Commissioner Of Wealth Tax vs. Suresh Mohan Thakur Section WT 5(1)(viii) Asst. Year 1966-67, 1967-68, 1968-69, […]