COMMISSIONER OF WEALTH TAX versus SETH LALIT MODI
The value of immovable equity shares of a company other than an investment company or a managing agency company means the compulsory deposit made under the Indian Wealth Tax Rules, 1957, Indian Property Tax Rules, 1957, R1D Net Wealth Assets. Will be The Compulsory Deposit Scheme (Income-taxpayers) Act, 1974 is not an annual thing and it is an asset to include the net wealth Indian Wealth Tax Act, 1957, section 2 (e) (2) (II).
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