return in the prescribed form and verified in the prescribed manner setting forth the net wealth as on that valuation date :
Provided that ... respect of which he is assessable under this Act includes the value of any assets held in a business or profession and the time (whether
goods, services and facilities. If the payments represent a fair market value then there is no limitation on the total amount payable during any period ... case is neither excessive nor unreasonable having regard to the tests set forth in section 40A(2)(a) . The assessee-company did not have
dissolution of the partnership to a share in the money representing the value of the property. No doubt, since a firm has no legal existence ... assets of the firm which remain after satisfying the liabilities set out in clause (a) and sub-clauses (i), (ii) and (iii) of clause
