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Citedby 83 docs - [View All]
J. C. Talwar vs Wealth-Tax Officer. on 4 September, 1982
National And Grindlays Bank Ltd. vs Commissioner Of Wealth-Tax, ... on 12 March, 1977
Hyderabad Construction Co. Ltd. vs Commissioner Of Wealth-Tax, A. P. on 19 April, 1967
Commissioner Of Wealth-Tax, ... vs Dalmia Dadri Cement Ltd. on 15 December, 1965
National Projects Construction ... vs Commissioner Of Wealth-Tax on 20 January, 1969

[Complete Act]
Central Government Act
Section 45 in THE WEALTH-TAX ACT, 1957
45 Act not to apply in certain cases :- 714 [No tax shall be levied under this Act in respect of the net wealth of—] 715 [***]
(f) any company registered under section 25 of the Companies Act 1956 (1 of 1956);
716 [(g) any co-operative society;]
717 [(h) any social club;]
718 [(i) any political party.
Explanation :- For the purposes of clause
(i) , “political party” shall have the meaning assigned to it in the Explanation to section 13A of the Income-tax Act;]
719 [(j) Mutual Fund specified under clause (23D) of section 10 of the Income-tax Act.]