1972 (3) TMI 2

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..... owing our decision in Indian Aluminium Co. Ltd. v. Commissioner of Income-tax, judgment delivered just now, the appeal of revenue is dismissed - Civil Appeal No 1831 of 1970. - - - Dated:- 29-3-1972 - SIKRI C.J., A. N. GROVER, A. N. RAY, D. G. PALEKAR AND M. H. BEG For the Respondent : M. C. Chagla, Senior Advocate (Mrs. Anjali K. Verma and J. B. Dadachanji, Advocates) For the Interv .....

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..... r, on the facts and in the circumstances of the case, having regard to the provisions of the Wealth-tax Act of 1957, the allowance of wealth-tax liability was correct? The High Court answered the question in favour of the assessee. This judgment of the High Court is dated November 24, 1964. The revenue obtained certificate of fitness from the High Court and appealed to us. Following our de .....

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