https://www.taxtmi.com/caselaws?id=65639 An appeal for assessment year 1974-75 was held incompetent because no addition for interest had been made in that year and the point did not arise from the impugned order. Pendente lite interest received under trial court decrees was held not includible in net wealth after those decrees were set aside, because wealth-tax attaches only to assets legally owned by the assessee and a mere claim or possession without subsisting title is not an asset under the wealth-tax framework. en-us Thu, 29 Aug 1985 00:00:00 +0530 Mon, 13 Jun 2011 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65639 An appeal for assessment year 1974-75 was held incompetent because no addition for interest had been made in that year and the point did not arise from the impugned order. Pendente lite interest received under trial court decrees was held not includible in net wealth after those decrees were set aside, because wealth-tax attaches only to assets legally owned by the assessee and a mere claim or possession without subsisting title is not an asset under the wealth-tax framework. Case-Laws Income Tax Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65639