https://www.taxtmi.com/caselaws?id=60426 The Tribunal allowed the appeal in part, directing the WTO to reassess the net wealth, including tax refunds determined but not received by the valuation date. The decision emphasized the crystallization of tax liabilities and refunds on the valuation date, aligning with Supreme Court precedent. en-us Fri, 20 Nov 1987 00:00:00 +0530 Wed, 05 Jan 2011 12:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60426 The Tribunal allowed the appeal in part, directing the WTO to reassess the net wealth, including tax refunds determined but not received by the valuation date. The decision emphasized the crystallization of tax liabilities and refunds on the valuation date, aligning with Supreme Court precedent. Case-Laws Wealth-tax Fri, 20 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60426