Case Laws Analysis Relied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied on Commissioner of Wealth Tax v. A. Nageswara Rao 1998 TaxPub(DT) 1078 (AP-HC) Relied on Commissioner of Wealth Tax v. Ramnarayan Bhojnagarwala 1992 TaxPub(DT) 0300 (Cal-HC) Relied on Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) Relied on Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1440 (Del-HC) : (2000) 246 ITR 0026 : (2000) 162 CTR 0222 : (2000) 112 TAXMAN 0429Commissioner of Wealth Tax v. Anokha Singh WEALTH TAX SUBSCRIBE FOR FULL CONTENT