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<h1>Court rules against Tribunal's valuation method for wealth tax assessment, citing Wealth-tax Act.</h1> The High Court of Madhya Pradesh ruled in favor of the assessee, holding that the Tribunal erred in valuing plant and machinery for wealth tax assessment ... - The High Court of Madhya Pradesh ruled in favor of the assessee regarding the valuation of plant and machinery for wealth tax assessment. The Tribunal erred in considering the written down value as the market value, contrary to Section 7 of the Wealth-tax Act. The court answered the question in the negative and in favor of the assessee.
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