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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Determination of net business assets: required adjustments when valuing business assets under wealth tax rules provision omitted.</h1> Determination of the net value of the assets of a business as a whole required the assessing officer to value the business with regard to its balance sheet and to make the specified adjustments provided in subsequent rules; this provision (Rule 2A) was omitted by amendment.

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