1988 (12) TMI 70

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....>Dated:- 22-12-1988<br>- - -<br>Wealth tax<br>Judge(s)&nbsp; : R. K. GULATI., OM PRAKASH JUDGMENT Upon hearing the parties, we are of the view that questions Nos. 3, 4 and 5 are questions of law....

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.... of Rs. 1,00,000 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in rejecting the claim of the assessee for deduction of the liability under Balramp....