Supreme Court · 1983 INSC 156 · Decided 21 October 1983
Commissioner of Wealth Tax, Gujarat v. Vimlaben Vadilal Mehta
- Court
- Supreme Court of India
- Citation
- 1983 INSC 156 · [1984] 1 S.C.R. 480
- Case number
- CIVIL APPEAL No. 1423/1973
- Decided
- 21 October 1983
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
ll • • G H 480 • COMMI~SIONER OF WEALTH TAX, GUJARAT· Y. VIMLABEN. VADILAL MEHTA ' • October RI, 1983 .[R.S. PATH~ AND E.S, VENKATARAMIAH, JJ.) Wealfh Tax Act-Computation of assessee's net wealth-Whether income tax or wealth tax liability created in the Wealth Tax Act for the aSsessment year 1964-65 · the respondent who was the ass~ssee: claimed deduction ·or ·an amount in the ~on1~ putation of net wealth which inter alia included the income tax and wealth tax liabilities Created in consequence of certain
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