Wealth - Judgment Search Results
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
K.S. Hegde, J. 1. These appeals by certificate under Section 29 of the Wealth Tax Act, 1957 (to be hereinafter referred to as the Act) arise from a reference under Section 27(1)
Commissioner of Wealth-tax Vs. Senatkumar Jayantilal. (Wtr. No. 13 of ...
Court: Gujarat
Decided on: Aug-13-1981
Reported in: [1982]135ITR180(Guj)
in respect of the assessment year 1967-68, on the ground that there was a delay in filing the wealth-tax return. The assessee in fact had filed the return in his individual capacity within the prescribed time. Admittedly,
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. Wealth-tax Reference No. 12 involves cross-references, i.e., both
18-section briefs on any result in this list
Harshadkumar Natverlal Dalal Vs. Commissioner of Wealth Tax
Court: Gujarat
Decided on: Oct-12-1995
Reported in: [1996]219ITR592(Guj)
by a person in the course of carrying on his business is to be included for computing net wealth of the assessee in terms of s. 7(2) of the WT Act. Under the scheme of the WT
A. Sivasailam Vs. Commissioner of Wealth Tax
Court: Chennai
Decided on: Aug-14-1996
Reported in: [1997]228ITR322(Mad)
where it was held that the final liability is the liability that has to be reckoned in the wealth tax assessment of the assessee. According to the WTO the break up value has to be ascertained with
Jit Paul (Huf) and ors. Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: Aug-20-1993
Reported in: [1994]209ITR675(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, the following questions of law have been referred to this court for the assessment years 1976-77
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 Commissioner of Income-tax and under section 66(1) 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, the following questions have been referred to us
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)
to wear the jewellery is not an asset so as to be assessed under Section 21(1) of the Wealth-tax Act, 1957, in the hands of the trust representing the beneficiary, even after the retrospective amendment of section
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)
compliance with the directions of the Appellate Assistant Commissioner cannot be a reference under Section 16A of the Wealth-tax Act, 1957 ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate
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
a purported conflict in the decisions of this Court in Bharat Hari Singhania and Ors. v. Commissioner of Wealth Tax (Central) and Ors. : [1994]207ITR1(SC) and The Commissioner of Wealth Tax, Andhra Pradesh, Hyderabad v. Trustees of
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