1990 (11) TMI 86

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.... 15-11-1990<br>- - -<br>Wealth tax<br>Judge(s)&nbsp; : V. N. MEHROTRA., B. P. JEEVAN REDDY&nbsp; JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-The question refe....

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....T v. Maharaja Vibhuti Narain Singh [1979] 117 ITR 246. It has been held by the Division Bench that even prior to the introduction of Explanation in clause (viii) of sub-section (1) of section 5 of the....