COMMISSIONER OF WEALTH TAX versus TRUSTEES OF SAHEBZADI ANWAR BEGUM TRUST
Formal occasions allow the beneficiary to wear jewelry by the Asset Trust. Its total wealth cannot be included in the Indian Wealth Tax Act. , 1957, Section 2 (e) Shares of the beneficiary of the asset of the Sharing Fund No such asset of interest may not be included in the total wealth of the Indian Wealth Tax Act, 1957, Section 2 (e).
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