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1995 (12) TMI 88 - Wealth tax
Extract:
....... either deceased or his Estate. We accordingly reject this misconceived notion of the learned WTO. 11. In the light of above discussion, we concur with the findings of the Dy. CWT(A) that the value of the impugned three properties is not includible in the wealth of the Estate of Late Shri Pradumansinhji. 12. In the result, the appeals are dismissed