https://www.taxtmi.com/caselaws?id=26227 The Tribunal found that the shops in question were gifted to the daughter of the deceased owner, not the assessee. Consequently, the shops were not included in the assessee's net wealth for the assessment year. The High Court upheld this factual determination, stating that no legal question arose from the Tribunal's decision, and dismissed the application for reference. en-us Thu, 22 Aug 1985 00:00:00 +0530 Wed, 03 Feb 2010 16:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26227 The Tribunal found that the shops in question were gifted to the daughter of the deceased owner, not the assessee. Consequently, the shops were not included in the assessee's net wealth for the assessment year. The High Court upheld this factual determination, stating that no legal question arose from the Tribunal's decision, and dismissed the application for reference. Case-Laws Wealth-tax Thu, 22 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26227