COMMISSIONER OF WEALTH TAX, MADRAS v. K. S. N. BHATT (2)

Citation: [1984] 1 S.C.R. 490

Court: Supreme Court of India

Bench: R.S. PATHAK, E.S. VENKATARAMIAH

Case summary

That final determination, even though rendered after the valuation dat~, directly relates to the question whether on the valuation date there was a debt owed by the assessee....

Judgment text

That final determination, even though rendered after the valuation dat~, directly relates to the question whether on the valuation date there was a debt owed by the assessee....