1990 (11) TMI 86

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Judge(s)  : V. N. MEHROTRA., B. P. JEEVAN REDDY  JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-The question referred under section 27(3) of the Wealth .....

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..... 117 ITR 246. It has been held by the Division Bench that even prior to the introduction of Explanation in clause (viii) of sub-section (1) of section 5 of the Wealth-tax Act, the expression "jewellery .....

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