Home / 
2003 (5) TMI 29
X X X X Extracts X X X X
X X X X Extracts X X X X
....ons)<br>Dated:- 9-5-2003<br>- - -<br>Wealth tax<br>Judge(s) : DR. B. S. CHAUHAN., GHANSHYAM DASS. JUDGMENT This reference under section 27 of the Wealth-tax Act, 1957, has been made by the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n Kumar Swarup and Sons [1994] 210 ITR 886, wherein it has been held that rule 1BB of the Rules 1957, partakes of the character of a rule of evidence. It deems the market value to be the one arrived a....
TaxTMI