MESSRS ABDUL MAJID & SONS LTD. versus WEALTH TAX OFFICER
Section 35 Error Correction At that time, the power of the correction of the Stop Wealth Tax Officer, the lower floor value worked separately while determining the cost of the building, and the total cost of the building was added at the same time as Assessi announced. What is it. In the Balance Sheet of the relevant assessment year, such illegality cannot be treated in force of use under the principles of Section 35, Wealth Tax Act, 1963.
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