https://www.taxtmi.com/caselaws?id=14834 The Tribunal held that where a firm made the prescribed disclosure in Form B, the assets disclosed would not be included in computing a partner's net wealth under the Explanation to section 13(1) of the Voluntary Disclosure of Income and Wealth Act, 1976. The High Court declined to answer the referred question on the effect of a declarant firm's noncompliance with section 13(2) read with section 8(1), because that issue did not arise from the Tribunal's order and no finding had been recorded on it. The reference was returned unanswered. en-us Thu, 03 Aug 2000 00:00:00 +0530 Thu, 23 Jul 2009 15:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14834 The Tribunal held that where a firm made the prescribed disclosure in Form B, the assets disclosed would not be included in computing a partner's net wealth under the Explanation to section 13(1) of the Voluntary Disclosure of Income and Wealth Act, 1976. The High Court declined to answer the referred question on the effect of a declarant firm's noncompliance with section 13(2) read with section 8(1), because that issue did not arise from the Tribunal's order and no finding had been recorded on it. The reference was returned unanswered. Case-Laws Wealth-tax Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14834