Supreme Court · 1990 INSC 340 · Decided 6 November 1990
Commissioner of Wealth Tax, Calcutta v. SMT. Anjamli Khan
- Court
- Supreme Court of India
- Citation
- 1990 INSC 340 · [1990] SUPP. 2 S.C.R. 563
- Case number
- CIVIL APPEAL No. 864/1976
- Decided
- 6 November 1990
- Bench
- K.N. SINGH, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Wealth Tax Act, 1957: Section 2(e)-Compensation receivable on acquisition of Estate-Whether 'asset' includible in the net wealth. B West Bengal Estates Acquisition Act, 1953: Section 17( ])-Com­ pensation receivable on acquisition-Whether an 'asset' liable to Wealth C Tax. · The 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 D the assessment years 1957-58, 1958-59 and 1959-60, the Wealth Tax Officer required the assessee to furnish
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