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1992 (6) TMI 12

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....1992<br>- - -<br>Wealth tax<br>Judge(s)&nbsp; : R. RAMAKRISHNA., K. SHIVASHANKAR BHAT&nbsp; JUDGMENT The judgment of the court was delivered by K. SHIVASHANKAR BHAT J. -The questions referred....

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....ircumstances of the case, the Appellate Tribunal is right in law in holding that rule 1D of the Wealth-tax Rules, 1957, is not mandatory ? " These questions are to be answered in the affirmative an....