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wdv under wealth tax

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(Querist)
03 January 2010 rule 14 of wealth tax provides that WDV as per books of depreciable assets is the value for wealth tax purpose.
WDV as per income tax books or as per companies act..in cases wer both are maintained?
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CA Deepak S

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CA Deepak S (Expert)
04 January 2010 In my opinion WDV As per Companies Act is taken.
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monish

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monish (Querist)
04 January 2010 do u hv any case laws supporting ur opinion?
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CA Deepak S

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CA Deepak S (Expert)
05 January 2010 No, in my opinion the section itself speaks the same

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