M.G. Kollankulam vs Commissioner Of Wealth Tax
Whether for inclusion of assets under section 4(1)(a)(i) or (ii) of the Wealth Tax Act 1957, the transferred asset must have been an 'asset' as defined in the Act at the time of transfer --- Held No. | Whether the expression 'assessment year commencing after the 31st day of March, 1964' in the proviso to section 4(1)(a) refers to wealth-tax assessment year --- Held No, it refers to gift-tax assessment year.
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