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1988 (12) TMI 104 - ALLAHABAD HIGH COURTExtract: .......pinion Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in directing computation of the value of the residential property in accordance with rule I BB of the Wealth-tax Rules, 1957, which came into force with effect from April 1, 1979 ? The application is allowed. No order as to costs.
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