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of <h1>High Court upholds Tribunal's decision on Wealth-tax Rule 1BB for 1977-78</h1> The High Court ruled in favor of the assessee, upholding the Tribunal's decision to dismiss the Revenue's Reference Application regarding the ... High Court Reference, Wealth Tax, Reference Application, Question Of Law The Commissioner of Wealth-tax filed a Reference Application questioning the retrospective application of Rule 1BB of the Wealth-tax Rules for Assessment Year 1977-78. The Tribunal rejected the Revenue's appeal and the High Court ruled in favor of the assessee. The Tribunal dismissed the Revenue's Reference Application as it was considered frivolous and not maintainable against an order under section 27(6) of the Wealth-tax Act.
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