COMMISSIONER OF WEALTH TAX versus B.K. CHATTERJEE
Deductions in net wealth are not delegated under any section of the Income Tax Act or pursuant to section 192 of the Indian Income Tax Act, 1961. There is an automatic legal obligation to deduct tax deductions from taxpayers and deductions from tax deductions can be deducted from net income for a period of more than 12 months after deducting income tax as it provides for section 2 (M. (iii) does not fall under the Indian Wealth Tax Act, 1957, section 2 (m) (iii) of the Tax Act, 1961, section 192.
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