1992 (7) TMI 43

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h-tax Act, 1957 : " Whether, on the facts and circumstances of the case that may be found by the High Court on a reappraisal of the evidence, the Tribunal was justified in holding that the assessee was entitled to deduction of income-tax liabilities as claimed and the deduction made thereof by the Wealth-tax Officer was correct in view of the provisions of section 2(a)(iii)(b) of the Wealth-tax A....