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2016 (8) TMI 1120 - HC - Wealth-taxEligibility 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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