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1 - 5 of 5 (0.57 seconds)Section 7 in The Wealth-Tax Act, 1957 [Entire Act]
Section 24 in The Income Tax Act, 1961 [Entire Act]
Section 46 in The Wealth-Tax Act, 1957 [Entire Act]
Commissioner Of Wealth Tax, Meerut vs Sharvan Kumar Swarup & Sons on 22 September, 1994
10. Rule 1BB has been replaced and valuations of immovable assets
including commercial property is now mandated by Schedule III to the
Act. Referring to the said Schedule, Section 7 of the Act and the ratio of
the decision in the case of Shravan Kumar Swarup and Sons (supra) in
Brig. Gurbux Singh. ( supra ), it has been held as under :
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