https://www.taxtmi.com/caselaws?id=58836 The Appellate Tribunal upheld the claim of the assessee as 'not citizen of India and non-resident in India' for the relevant valuation date, applying Rule 3 of Part II of Schedule I to the Wealth-tax Act. The Tribunal emphasized the need for an independent finding based on materials in wealth-tax proceedings to determine the assessee's status, dismissing the appeal and affirming the Appellate Tribunal's order regarding the assessment of wealth-tax for the individual. en-us Sat, 04 Feb 1984 00:00:00 +0530 Wed, 22 Dec 2010 14:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58836 The Appellate Tribunal upheld the claim of the assessee as 'not citizen of India and non-resident in India' for the relevant valuation date, applying Rule 3 of Part II of Schedule I to the Wealth-tax Act. The Tribunal emphasized the need for an independent finding based on materials in wealth-tax proceedings to determine the assessee's status, dismissing the appeal and affirming the Appellate Tribunal's order regarding the assessment of wealth-tax for the individual. Case-Laws Income Tax Sat, 04 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58836