https://www.taxtmi.com/caselaws?id=14006 The court directed a rehearing by the Tribunal regarding the inclusion of income and assets under sections 64 and 4 of the Income-tax Act and Wealth-tax Act. It emphasized the specific conditions that must be met for the inclusion of income/assets in an individual's wealth, highlighting the necessity for a proper assessment by the Tribunal based on the legal interpretations provided by the court. The references were disposed of accordingly. en-us Wed, 30 May 2001 00:00:00 +0530 Mon, 06 Jul 2009 18:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14006 The court directed a rehearing by the Tribunal regarding the inclusion of income and assets under sections 64 and 4 of the Income-tax Act and Wealth-tax Act. It emphasized the specific conditions that must be met for the inclusion of income/assets in an individual's wealth, highlighting the necessity for a proper assessment by the Tribunal based on the legal interpretations provided by the court. The references were disposed of accordingly. Case-Laws Wealth-tax Wed, 30 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14006