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Apr 09 1962

Kothari Textiles Ltd. and ors. Vs. Commissioner of Wealth Tax

Court : Chennai

Decided on : Apr-09-1962

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 7

Reported in : AIR1963Mad274; [1963]33CompCas217(Mad); [1963]48ITR816(Mad); (1963)IMLJ242

Srinivasan, J. 1. In these four tax references a common question arises, that is, as to the proper interpretation of the expression 'net wealth' as defined in the Wealth Tax Act.2. In T. C. No. 210...

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