https://www.taxtmi.com/caselaws?id=60114 The Tribunal held that tax deducted at source under section 192 of the Income-tax Act did not fall under section 2(m)(iii) of the Wealth-tax Act as it was a liability imposed by specific provisions for tax recovery, not by an order under the Income-tax Act. The decision of the Appellate Tribunal was upheld, and all appeals by the revenue were dismissed. en-us Sat, 20 Mar 1982 00:00:00 +0530 Mon, 03 Jan 2011 17:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60114 The Tribunal held that tax deducted at source under section 192 of the Income-tax Act did not fall under section 2(m)(iii) of the Wealth-tax Act as it was a liability imposed by specific provisions for tax recovery, not by an order under the Income-tax Act. The decision of the Appellate Tribunal was upheld, and all appeals by the revenue were dismissed. Case-Laws Wealth-tax Sat, 20 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60114