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COMMISSIONER OF WEALTH TAX versus VIKRAM SWARUP


Asset Price The Company's unallocated share of the Indian wealth tax rules, from 11 to R1 D of 1957, provides for the deduction of tax and gratuity shown on the Company's balance sheet, as the deducted amount is shown. There is no Indian tax-deductible tax deduction, 1957, section 46 Indian Taxation Rules, 1957, R1D

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