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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 11AA of Wealth Tax Act Explained: Commissioner's Authority and Jurisdiction Before 1987 Amendment.</h1> Section 11AA of the Wealth Tax Act, 1957, which was omitted by the Direct Tax Laws (Amendment) Act, 1987, detailed the authority of a Commissioner to perform functions under the Act. Before its omission, the section specified that if only one Commissioner had jurisdiction over an assessee, that Commissioner would perform the functions. If multiple Commissioners had concurrent jurisdiction, the Commissioner authorized by the Board would perform the functions.
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