https://www.taxtmi.com/caselaws?id=62373 The Tribunal partially allowed the appeals, upholding the inclusion of cross-gifts in the donors' wealth for the assessment year 1978-79 under section 4(1)(a)(iii) of the Wealth-tax Act. However, the Tribunal granted the assessee an opportunity to prove the status of minor children who became major during the relevant period, directing verification by the WTO to exclude assets held by such children. en-us Fri, 28 Jan 1983 00:00:00 +0530 Wed, 19 Jan 2011 15:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62373 The Tribunal partially allowed the appeals, upholding the inclusion of cross-gifts in the donors' wealth for the assessment year 1978-79 under section 4(1)(a)(iii) of the Wealth-tax Act. However, the Tribunal granted the assessee an opportunity to prove the status of minor children who became major during the relevant period, directing verification by the WTO to exclude assets held by such children. Case-Laws Wealth-tax Fri, 28 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62373