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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court clarifies 'jewelry' definition under Wealth-tax Act</h1> The High Court of Bombay ruled in favor of the Revenue in a case concerning the rectification of a Wealth-tax assessment regarding the value of jewelry, ... - The High Court of Bombay ruled in favor of the Revenue in a case regarding the rectification of a Wealth-tax assessment related to the value of jewelry. The judgment was based on a previous Supreme Court decision and emphasized the need to consider whether the ornaments in question qualify as 'jewelry' under the Wealth-tax Act.

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