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W.T.AS.. NOS. 113/KB TO 116/KB OF 1995-96, ,DECIDED ON 31ST DECEMBER, 2001. versus W.T.AS.. NOS. 113/KB TO 116/KB OF 1995-96, ,DECIDED ON 31ST DECEMBER, 2001.


Definition of section 2 (5) (ii) [2 (e) (ii)], 1991 CBR Circular No. 18, dated 2 the 1991 Definition of Assets The effect of the increase on the assets stated by the assessee The explanation was entered in 1991 and will likely apply. Since this was no adequate supply and no liability could be created with frustration and the obligation to include any explanation in the central clause could potentially constitute section 2 of the Wealth Tax Act ( 5) (ii) The definition of justification was added, 1963 where it was stated that it would be effective from June 20, 1979, the amendment clearly stated the intention of the legislature, and clearly However, the date mentioned was the taxation from June 20, 1979 and will be enforced by its order. The Appellate Tribunal first confirmed the appellate authority

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