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Home Case Index All Cases Wealth-tax Wealth-tax + HC Wealth-tax - 1997 (11) TMI HC This

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1997 (11) TMI 15 - HC - Wealth-tax

The High Court of Madras ruled in favor of the assessee, stating that contributions made to irrevocable trusts should not be included in net wealth under the Wealth-tax Act. The court referred to a previous case to support its decision. The judgment was delivered by N. V. Balasubramanian J. and P. Thangavel.

 

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