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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Wealth tax exemptions for employee benefit funds expanded and industrial undertaking asset valuation rules introduced for wealth computation.</h1> Amendments add exemptions for trustee-held provident, gratuity and superannuation funds and introduce valuation clauses treating assets of an industrial undertaking, and an assessee's interest in such assets held through firms or associations, as chargeable wealth; they redefine 'industrial undertaking' and modify related cross-references and the six month holding period computation to include prior holding where the relevant asset is acquired within thirty days after disposing an exempt asset.

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