1990 (12) TMI 40

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..... >Wealth tax
Judge(s)  : B. P. JEEVAN REDDY., V. N. MEHROTRA  JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J. -Under section 27(l) of the Wealth-tax Act, 19 .....

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..... s court in CWT v. Nisha Gupta [1981] UPTC 440. It has been held that cold storage is an industrial undertaking within the meaning of section 5 (1) (xxxii) of the Wealth-tax Act. The reference is, acc .....

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