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of <h1>Tribunal's Error in Wealth Tax Assessment Valuation Report Application Favoring Revenue</h1> <h3>Commissioner Of Wealth-Tax Versus V. RM Valliappa Chettiar</h3> The High Court of Madras held that the Tribunal erred in modifying the Commissioner's direction on wealth-tax assessment. The Court ruled that the ... Wealth Tax, Valuation Of Assets The High Court of Madras ruled that the Tribunal erred in modifying the Commissioner's direction on wealth-tax assessment. The valuation report for an earlier year cannot automatically apply to later years. The Court favored the Revenue in this case.
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