Supreme Court of India
Commissioner of Wealth-tax, Calcutia, Now West Bengal Ii v. Tungabhadra Industries Ltd., Calcutta
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1 Supreme Court bench has cited this judgment.
From the headnote
Wea/th Tax ACt, 1957. ss. 7(2)(a) and 27(6)-Va/uation of assets of ·running business-Value as given in balance-sheet and written down value of dssets-Which tO be adopted for assessment-Assessee must produce material to show ihat value other than that shown in balance-sheet should be adopted-Duty bi Tribunal on receiving judgment of High Court or·· Supreme Court. The reSpondent: company was assessed to wealth-tax fOr the assess ment years 1957-58, 1958-59 and 1959-60. In computing the net wealth. of the respondent on the respective valuation dates the Wealth Tax Officer proceeded under s.
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