182 ITR

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 ?

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

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