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Home Case Index All Cases Wealth-tax Wealth-tax + HC Wealth-tax - 1990 (6) TMI HC This

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1990 (6) TMI 19 - HC - Wealth-tax

The High Court of Bombay ruled that gold ornaments without precious stones are exempt under section 5(1)(viii) of the Wealth-tax Act for assessment years before 1972. This decision was based on the interpretation of the term "jewellery" in the Act. (Case citation: 1990 (6) TMI 19 - BOMBAY High Court)

 

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