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Commissioner Of Wealth Tax, Meerut vs Sharvan Kumar Swarup & Sons on 22 September, 1994

In Sharvan Kumar Swarup (Supra), the Supreme Court with W.P.(C) 7122/2019 Page 7 of 9 Signature Not Verified Digitally Signed By:PRAMOD KUMAR VATS Signing Date:23.11.2022 20:40:21 reference to Rule 1-BB of the Wealth Tax Rules, 1957, has held that the said Rule does not affect or alter the substantive rights and it is merely a procedural provision and therefore, not attracted to all proceedings pending at its enactment.
Supreme Court of India Cites 24 - Cited by 170 - M N Venkatachaliah - Full Document
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