Home Case Index All Cases Wealth-tax Wealth-tax + SC Wealth-tax - 1970 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1970 (2) TMI 88 - SC - Wealth-taxPayments to be made to the assessee under the three trust deeds cannot be considered as annuities, and, hence, she is not entitled to the benefit of s. 2(e)(iv) - High Court was right in its view that the value of the assessee`s jewellery should not be taken into consideration in determining her net wealth
|