Supreme Court of India
Commissioner of Wealth Tax, Mysore v. Her Highness Vijayaba, Dowger Maharani Saheb of Bhavnagar Palace, Bhavnagar & Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons stated above, we hold that there is no merit in this appeal.
Judgment, page 6
From the headnote
Wealth Tax Act, 1957-S. 2(m)-By a family arrangcnu•nt assessce agreed to pay certain szun to her younger son-The sum agreed to pay-If a debt owed under s. 2(m)-Whether the undertaking to pay the sum an agreement without const.leration. Thi:: respondent's wealth was assessed to Wealth Tax under the Wealth Tax Act, 1957 for three assessment years 1960·61, 1961-62 and 1962-63 the corres ponding valuation dates being 31-12-1959, 31-12-1960 and 31-12-1961. On 14th May, 1953 the assessee wrote a letter to her younger son stating that his late father expressed the wish that he (the second son)
Where later benches applied it
Of those, 1 mentioned
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