https://www.taxtmi.com/caselaws?id=25274 The court ruled in favor of the assessee, stating that the net dividend (after tax deduction at source) should be included in the net wealth for the assessment year 1975-76, not the gross dividend. Consequently, the court declined to answer the first question and directed the parties to bear their respective costs. The judgment was to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for further action. en-us Fri, 23 Oct 1987 00:00:00 +0530 Wed, 27 Jan 2010 16:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25274 The court ruled in favor of the assessee, stating that the net dividend (after tax deduction at source) should be included in the net wealth for the assessment year 1975-76, not the gross dividend. Consequently, the court declined to answer the first question and directed the parties to bear their respective costs. The judgment was to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for further action. Case-Laws Wealth-tax Fri, 23 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25274