Supreme Court of India
Commissioner of Wealth Tax, Andhra Pradesh, Hyderabad v. Trustees of H.E.H. Nizams Family (remainder Wealth Trust), Hyderabad
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2 Supreme Court benches have cited this judgment.
From the headnote
Wealth Tax Act 1957-Ss. 3, 21(1) and 21(4)-Scope of. Section 21(1) of the Wealth Tax Act provides that in case of assets charge able to tax under the Act which are held by . . . . . . . . any trustee appointed under a Trust, wealth tax shall be levied upon and recoverable from the ........ trustee in the like manner and to the same extent as it would be leviable upon and recoverable from the person on whose behalf the assets are held. Sub-section ( 4) provides that notwithstanding anything contained in this section, where the shares of the persons on whose behalf or for ·whose benefit a:ny
Authorities it was built on
Where later benches applied it
- 2015 Petroleum & Natural Gas Regulatory Board v. Indraprastha Gas Limited & Ors.
- 2011 K.T. Plantation Pvt. Ltd. & Anr v. State of Karnataka
Of those, 2 referred to
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