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2016 (8) TMI 1120 - PUNJAB AND HARYANA HIGH COURTEligibility of exemption from Wealth Tax under the provisions of Section 2(ea) of the Wealth Tax Act, 1957 whether lands were being used by the assessee for industrial purposes ? Held that:- The issue has been decided against the appellant by a Division Bench judgment of this Court The Commissioner of Wealth Tax, Patiala versus M/s Industrial Cables (India) Limited [2013 (4) TMI 832 - PUNJAB AND HARYANA HIGH COURT]
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