LAWS(KER)-1994-11-19

COMMISSIONER OF WEALTH TAX Vs. DAVID JOSEPH

Decided On November 10, 1994
COMMISSIONER OF WEALTH-TAX Appellant
V/S
DAVID JOSEPH Respondents

JUDGEMENT

(1.) THE question referred under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the Revenue is as follows :

(2.) RULE 1BB was introduced by the Wealth-tax (Amendment) RULEs, 1979, with effect from April 1, 1979. The relevant portion of the rule reads as follows :--

(3.) COMMUNICATE a copy of this judgment under the seal of this court and the signature of the Registrar to the Income-tax Appellate Tribunal, Cochin Bench, for information.