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Showing 401 to 402 of 402 Records

• 1997 (4) TMI 2
  

  Tribunal was justified in holding that underwriting commission in the case of shares held by the assessee itself and not actually subscribed by others was reducing the cost of the shares in the hands of the assessee and was not separately taxable as the assessee's income of that year

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• 1997 (4) TMI 1
  

  Whether, section 20 of Wealth-tax Act makes a departure from the personal law governing partition of Hindu undivided family and applies even in cases where severance in status is claimed to have taken place before coming into force of the Wealth-tax Act - Held, yes

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