The Wealth Tax Officer disallowed the claim in this respect on the ground that there was numberprovision for deducting the brokerage companymission.
The Wealth Tax Officer rejected this claim of the assessee on the ground that the aforesaid clause did number companyer jewellery.
The assessee had held zamindari estate which was acquired by the Government under the Bihar Land Reforms Act.
The matter relates to the assessment year 1957 58, the relevant valuation date for which was March 31, 1957.
Questions 1 and 2 were accordingly answered in the negative while question No.
The assessee was to receive a sum of Rs.
The assessee was former Maharajadhiraja of Darbhanga.
36,87,419 from the Government of Bihar as companypensation in that companynection.
3 was answered in the affirmative.
