REGENT COMPUTRONICS PVT. LTD.

DIRECTOR OF INCOME TAX Appellant

V/S

Aparna Ashram Respondents

Referred Judgements :-

COMMISSIONER OF WEALTH TAX GUJARAT III AHMEDABAD VS. ELLIS BRIDGE GYMKHANA [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. GEORGE CLUB [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SALEM DISTRICT URBAN BANK LIMITED [REFERRED TO]
SWAMI SATCHITANAND VS. INCOME TAX OFFICER SECOND ADDL [REFERRED TO]
COIMBATORE CLUB VS. WEALTH TAX OFFICER [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. CHIKMAGALUR CLUB [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. MULAM CLUB [REFERRED TO]
ORIENT CLUB VS. COMMISSIONER OF WEALTH TAX [REFERRED TO]

JUDGEMENT

(1.) These appeals under the Wealth Tax Act, 1957 ("Act", for short) relate to assessment years 1988-89 and 1989-90. By order dated 26.02.2007 the following substantial question of law were admitted for consideration:

(2.) The third substantial question of law for our consideration is:

(3.) Section 21AA of the Act was amended w. e. f. 01.04.1989 and after its amendment, the said provision was as under:-

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DIRECTOR OF INCOME TAX Vs. APARNA ASHRAM

Referred Judgements :-

JUDGEMENT

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