Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Wealth tax assessment - Wedding Gifts Trust - Once the Deed has stipulated that on the death of the two women, their children would become the beneficiaries, the occasion to invoke Section 21 (4) of the Act does not arise. - HC