NAWAB MIR BARKAT ALI KHAN versus COMMISSIONER OF WEALTH TAX
The count of net wealth should be related to the assessment of the scope of section 2 (m) and 4 of the assets relating to the contract for the transfer of property means to be connected under section 44 under the Property Transfer Act or the Registration Act. Could not be affected. Property transfer is not part of the property records specified by contracts and firms Remaining Explanation of Indian Wealth Tax Act, 1957, Sections 2 and 4 (a) Property Indian Transfer of Property Act, 1882, Section 554 Indian Registration Act 1908
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