1994 (4) TMI 16

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....ealth tax<br>Business Income<br>Judge(s) : J. R. CHOPRA., GOKUL CHAND MITHAL JUDGMENT The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following question of law for the opi....

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.... question of law whether rule 1D of the Wealth-tax Rules would be directory or mandatory on the facts enumerated is a question of law came up for consideration before the Supreme Court in Bharat Hari ....