1991 (2) TMI 45

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....-tax Act, 1957, the Tribunal has stated the following questions : "(1) Whether, on the facts and in the circumstances of the case, rule 1D of the Wealth-tax Rules overrides the provisions of section 24(6) of the Wealth-tax Act ? (2) Whether, on the facts and in the circumstances of the case, it is open to the Revenue to rely upon rule 1D even though no specific argument was raised before the Tri....