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Feb 25 1970

Commissioner of Wealth-tax, Gujarat Vs. Arundhati Balkrishna

Court: Supreme Court of India

Decided on: Feb-25-1970

Reported in: AIR1971SC915; (1970)GLR974; [1970]77ITR505(SC); (1970)1SCC561; [1970]3SCR819

1. These appeals by certificate under Section 29 of the Wealth Tax Act, 1957 (to be hereinafter referred to as the


Aug 13 1981

Commissioner of Wealth-tax Vs. Senatkumar Jayantilal. (Wtr. No. 13 of ...

Court: Gujarat

Decided on: Aug-13-1981

Reported in: [1982]135ITR180(Guj)

the ground that there was a delay in filing the wealth-tax return. The assessee in fact had filed the return in


Apr 23 1991

Akber A. Dehgamwalla Vs. Commissioner of Wealth-tax

Court: Mumbai

Decided on: Apr-23-1991

Reported in: [1992]195ITR17(Bom)

T.D. Sugla, J.1. Wealth-tax Reference No. 5 is at the instance of the Department.


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Oct 12 1995

Harshadkumar Natverlal Dalal Vs. Commissioner of Wealth Tax

Court: Gujarat

Decided on: Oct-12-1995

Reported in: [1996]219ITR592(Guj)

on his business is to be included for computing net wealth of the assessee in terms of s. 7(2) of the


Aug 14 1996

A. Sivasailam Vs. Commissioner of Wealth Tax

Court: Chennai

Decided on: Aug-14-1996

Reported in: [1997]228ITR322(Mad)

is the liability that has to be reckoned in the wealth tax assessment of the assessee. According to the WTO the


Aug 20 1993

Jit Paul (Huf) and ors. Vs. Commissioner of Wealth-tax

Court: Kolkata

Decided on: Aug-20-1993

Reported in: [1994]209ITR675(Cal)

J. 1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, the following questions of law have been referred


Mar 19 1968

Commissioner of Income-tax/ Wealth-tax/ Gift-tax Madras Vs. M. P. R. P ...

Court: Chennai

Decided on: Mar-19-1968

Reported in: [1969]71ITR601(Mad)

of the Indian Income-tax Act, 1922, section 27(1) of the Wealth-tax Act, 1957, and section 26(1) of the Gift-tax Act, 1958,


Aug 23 2001

Commissioner of Wealth-tax Vs. Trustees of H.E.H. the Nizam's W.G. Tru ...

Court: Supreme Court of India

Decided on: Aug-23-2001

Reported in: [2002]254ITR551(SC)

so as to be assessed under Section 21(1) of the Wealth-tax Act, 1957, in the hands of the trust representing the


Aug 09 2001

Commissioner of Wealth-tax Vs. A.A. Patel (Decd. by Lrs.)

Court: Supreme Court of India

Decided on: Aug-09-2001

Reported in: (2002)174CTR(SC)218; [2002]254ITR487(SC)

Commissioner cannot be a reference under Section 16A of the Wealth-tax Act, 1957 ? (2) Whether, on the facts and in


Apr 16 2003

Commissioner of Wealth Tax, Hyderabad Vs. Trustees of Heh

Court: Supreme Court of India

Decided on: Apr-16-2003

Reported in: 2003(2)CTC693; (2003)181CTR(SC)385; [2003]261ITR690(SC); JT2003(4)SC224; 2003(4)SCALE219; (2003)5SCC122; [2003]3SCR662

Court in Bharat Hari Singhania and Ors. v. Commissioner of Wealth Tax (Central) and Ors. : [1994]207ITR1(SC) and The Commissioner of


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