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Net wealth

Matched in: Term Net wealth

Net wealth tax

Matched in: Term Net wealth tax

Debt owed

meaning of s. 2(m) of the Act and that the deduction claimed should be allowed while computing the net wealth of the assessee, Ahmed Ibrahim Sahigra Dhoraji v. Commissioner of Wealth Tax, (1981) 3 SCC 77: AIR 1981

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Disputed wealth

Matched in: Term Disputed wealth

Belong

by the right to, or ownership of property would therefore not bring the property within the definition of 'net wealth' for it would not then be an aset 'belonging' to the assessee, C.W.T. v. Bishwanath Chatterjee, (1976) 3

Maintainable profits

Maintainable profits, The 'maintainable profits' would be a certain percentage (say 80%) of the net profits of the company after deduction of taxes payable by it and this would be a measure of … of taxes payable by it and this would be a measure of potential yield per share, Commissioner of Wealth Tax v. Mahadeo Jalan, AIR 1973 SC 1023: (1973) 3 SCC 157: (1973) 2 SCR 215.

Executor

the Administration Act, 1879 [1879, No. 49, s. 20], the executor has a percentage by statute on the net amount realized. Executors are accountable for estate duty on property which comes to them as such [(English) Finance … s. 2 (c)] (11) It means an executor or administrator of the estate of a deceased person. [The Wealth-tax Act, 1957, s. 2 (i)] Executor means a person to whom the execution of the last will of

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