Supreme Court · 1994 INSC 41 · Decided 2 February 1994
H.H. Lakshmi Bai and ANR. ETC. ETC. v. Commissioner of Wealth Tax ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 41 · [1994] 1 S.C.R. 537
- Case number
- CIVIL APPEAL No. 2399/1978
- Decided
- 2 February 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
BAI AND ANR. ETC. ETC. v. COMMISSIONER OF WEALTH TAX ETC. ETC. FEBRUARY 2, 1994 [B.P. JEEVAN REDDY AND B.L. HANSARIA, JJ.) Wealth Tax Act, 1957: Section 5(1-A}-Exemption of investments in National Defence Certificates, Defence Deposit Certificates etc.-Whether could be granted over and above the referred to the High Court was whether the appellant-assessee would be entitled to exemp­ tion of Rs.70,000 invested by her in National Defence Certificates and A B c D Defence Deposit Certificates, which were Part of net wealth under clause (xv)/(xvi) of section 5(1) of the abovesaid
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