https://www.taxtmi.com/caselaws?id=58356 The Supreme Court set aside the Commissioner (Appeals)'s order and remanded the case for reassessment of the valuation of distributorship rights in films for wealth-tax assessment. The court emphasized the inclusion of all valuable rights of the assessee in the net wealth calculation, contrary to the previous decision. The judgment allowed the revenue's appeals for the assessment years 1977-78 and 1978-79, directing a comprehensive reassessment to ensure accuracy in determining the assessee's net wealth. en-us Sat, 23 Aug 1986 00:00:00 +0530 Sat, 18 Dec 2010 16:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58356 The Supreme Court set aside the Commissioner (Appeals)'s order and remanded the case for reassessment of the valuation of distributorship rights in films for wealth-tax assessment. The court emphasized the inclusion of all valuable rights of the assessee in the net wealth calculation, contrary to the previous decision. The judgment allowed the revenue's appeals for the assessment years 1977-78 and 1978-79, directing a comprehensive reassessment to ensure accuracy in determining the assessee's net wealth. Case-Laws Wealth-tax Sat, 23 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58356