https://www.taxtmi.com/caselaws?id=22900 The court clarified that rule ID of the Wealth-tax Rules does not override section 24(6) of the Wealth-tax Act. It allowed the Revenue to rely on rule ID even if not argued before the Tribunal. The court did not question the Tribunal's adoption of the valuers' valuation method and emphasized the importance of timely objections during legal proceedings. en-us Tue, 13 Nov 1990 00:00:00 +0530 Tue, 15 Dec 2009 12:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22900 The court clarified that rule ID of the Wealth-tax Rules does not override section 24(6) of the Wealth-tax Act. It allowed the Revenue to rely on rule ID even if not argued before the Tribunal. The court did not question the Tribunal's adoption of the valuers' valuation method and emphasized the importance of timely objections during legal proceedings. Case-Laws Wealth-tax Tue, 13 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22900