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<h1>Supreme Court Rules on Tax Liability Appeals, Affirms High Court Decision. Judge Shah Concurs.</h1> The Supreme Court allowed Civil Appeal No. 66 of 1965 and dismissed Civil Appeal No. 67 of 1965 in a tax liability case, affirming the High Court of ... Advance Tax, Net Wealth The Supreme Court judgment involved two cross-appeals from the High Court of Calcutta regarding tax liability. The first question was answered in the affirmative, allowing Civil Appeal No. 66 of 1965. The second question was answered in the negative, resulting in the dismissal of Civil Appeal No. 67 of 1965. Judge Shah agreed with the decisions.