https://www.taxtmi.com/caselaws?id=40170 The Supreme Court dismissed the appeal after holding that the issue was already covered against the appellant by its earlier decision in CWT v. B. K. Sharma. Counsel for the appellant conceded that the controversy was governed by that precedent, and the Court followed it without adding separate reasoning. The operative effect was that the appeal could not succeed, and no costs were awarded. en-us Wed, 24 Feb 1993 00:00:00 +0530 Sat, 24 Apr 2010 16:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40170 The Supreme Court dismissed the appeal after holding that the issue was already covered against the appellant by its earlier decision in CWT v. B. K. Sharma. Counsel for the appellant conceded that the controversy was governed by that precedent, and the Court followed it without adding separate reasoning. The operative effect was that the appeal could not succeed, and no costs were awarded. Case-Laws Wealth-tax Wed, 24 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40170