Supreme Court of India
Commissioner of Wealth Tax, Calcutta v. Smt. Anjamli Khan
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From the headnote
Wealth Tax Act, 1957: Section 2(e)-Compensation receivable on acquisition of Estate-Whether 'asset' includible in the net wealth. West Bengal Estates Acquisition Act, 1953: Section 17( ])-Com pensation receivable on acquisition-Whether an 'asset' liable to Wealth Tax. · The Respondent-assessee owned vasf agricultural properties which came to be vested in the State Government by virtue of the provisions of the West Bengal Estates Acquisition Act, 1953. The asses see was entitled to receive compensation in respect of those lands. For the assessment years 1957-58, 1958-59 and 1959-60, the
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