Home Case Index All Cases Wealth-tax Wealth-tax + AT Wealth-tax - 1985 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (1) TMI 79 - ITAT ALLAHABAD-AExtract: ....... 1972 and no longer belonged to the assessee on the valuation dates of the respective years, they cannot be included in the assessments of the assessee of both the above assessment years. We, therefore, direct that their value should be excluded from the assessments of both the above assessment years. 13. In the result, both the appeal are allowed.
|