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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

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)


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)

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,


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. Wealth-tax Reference No. 12 involves cross-references, i.e., both


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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)

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


Aug 14 1996

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


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)

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


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 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


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)

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


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)

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


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

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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