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1 - 10 of 33 (0.33 seconds)Section 7 in The Wealth-Tax Act, 1957 [Entire Act]
The Wealth-Tax Act, 1957
Section 7 in Gold (Control) Act, 1968 [Entire Act]
Section 27 in The Wealth-Tax Act, 1957 [Entire Act]
Section 80 in Gold (Control) Act, 1968 [Entire Act]
Jayantilal Amritlal vs Commissioner Of Wealth-Tax on 25 June, 1981
17. We are therefore not in agreement with the view
expressed by the Division Bench of the Gujarat High Court in the case
of Jayantilal Amritlal (supra), which held that since the gold articles in
question were liable to be confiscated it does not in any way affect the
market value of the articles under Section 7(1) as urged by the
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os.itxa.608.03 & Group.doc
appellants therein.