Home Case Index All Cases Wealth-tax Wealth-tax + HC Wealth-tax - 2012 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 909 - HC - Wealth-taxExtract: .......he taxability or the authority to impose tax is independent of admission. Neither there can be any waiver of the right by the assessee. The Department cannot rely upon any such admission or misapprehension if it is not otherwise taxable.” 15. For the foregoing reasons, the appeal fails and, is accordingly, dismissed with no order as to costs.
|