1990 (6) TMI 15

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decision under section 27(1) of the Wealth-tax Act, 1957 : Wealth-tax Reference No. 72 of 1976 : "(1) Whether, on the facts and in the circumstances of the case, the assessee had any interest in the trust corpus on the relevant valuation date ? (2) If the answer to question No. (1) is in the affirmative, whether the same was includible in the net wealth of the assessee ? " Wealth-tax Reference....