{"id":194056,"date":"1989-03-07T00:00:00","date_gmt":"1989-03-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-rajesh-mahajan-on-7-march-1989"},"modified":"2018-01-16T00:21:16","modified_gmt":"2018-01-15T18:51:16","slug":"commissioner-of-wealth-tax-vs-rajesh-mahajan-on-7-march-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-rajesh-mahajan-on-7-march-1989","title":{"rendered":"Commissioner Of Wealth-Tax vs Rajesh Mahajan on 7 March, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Wealth-Tax vs Rajesh Mahajan on 7 March, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 181 ITR 138 P H<\/div>\n<div class=\"doc_bench\">Bench: V Ramaswami, G Majithia<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. We are satisfied that the following question of law does arise from the order of the Tribunal. Accordingly, we direct the Tribunal to state the case and refer the question to this court for its opinion :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee&#8217;s share in cash incentives amounting to Rs. 52,993 due to the firm, Mahajan Overseas, Panipat, from the Central Government Handloom Export Promotion Council was not liable to wealth-tax ?&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Wealth-Tax vs Rajesh Mahajan on 7 March, 1989 Equivalent citations: 1990 181 ITR 138 P H Bench: V Ramaswami, G Majithia JUDGMENT 1. We are satisfied that the following question of law does arise from the order of the Tribunal. Accordingly, we direct the Tribunal to state the case and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-194056","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Wealth-Tax vs Rajesh Mahajan on 7 March, 1989 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-rajesh-mahajan-on-7-march-1989\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Wealth-Tax vs Rajesh Mahajan on 7 March, 1989 - Free Judgements of Supreme Court &amp; 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