MRS. PREM SHAMSHER SINGH versus COMMISSIONER OF WEALTH TAX
Price-based equity shares The balance sheet based on the price-breaking company does not accept the government's decision and receives an appeal from the government's compensation received by the company doing the real estate business company's compensation. Withdraws the excess charge after guarantee and holds the amount in fixed deposit. Suspense taken into account and shown against liabilities in the Balance Sheet shall be paid by the tax payable in the Balance Sheet through tax payable which will not be deducted by tax. , Section 2 (m) and 7 Indian wealth tax rules, 1957, R1d
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