1990 (11) TMI 50

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....referred in this reference are identical to the questions which were referred in Wealth-tax Reference No. 1007 of 1978 (CWT v. Pushpawati Devi Singhania [1991] 188 ITR 364 disposed of on November 13, 1990). In the said decision, we held that there was no conflict between section 24(6) of the Wealth-tax Act and rule 1 D of the Wealth-tax Rules. The same view has been taken in C WT v. Sripat Singhan....