1988 (4) TMI 9

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....- 5-4-1988<br>- - -<br>Wealth tax<br>Judge(s)&nbsp; : I. S. ISRANI., J. S. VERMA&nbsp; JUDGMENT This reference under section 27(1) of the Wealth-tax Act, 1957, at the instance of the Revenue, is....

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....e relevant assessment years are 1974-75 and 1975-76. The point involved for decision is covered by the decision of the Supreme Court in CWT v. J. K. Cotton Manufacturers Ltd. [1984] 146 ITR 552. It wa....