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of <h1>High Court upholds Tribunal's decision on assessable wealth, debt exclusion.</h1> The High Court of Madras dismissed tax case petitions challenging the inclusion of a debt in the assessable wealth of the assessee. The Tribunal's ... Bad Debt, Question Of Law, Wealth Tax Act, Wealth Tax Reference The High Court of Madras dismissed the tax case petitions regarding the inclusion of a debt of Rs. 6,29,367 in the assessable wealth of the assessee. The Tribunal upheld the Commissioner's decision that the debt had become a bad debt and should not be included in the wealth. The court found no error in the Tribunal's decision and dismissed the petitions.
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