Dior's Building Not Part of Manufacturing: Income Tax Decision Upheld

The High Court of Delhi upheld the Income-tax Appellate Tribunal's decision that a building portion used by Dior International cannot be considered part of the assessee's manufacturing business, leading to inclusion in the assessee's wealth. The court dismissed the appeal, stating no interference was warranted.

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The High Court of Delhi upheld the Income-tax Appellate Tribunal's decision that a building portion used by Dior International cannot be considered part of the assessee's manufacturing business, leading to inclusion in the assessee's wealth. The court dismissed the appeal, stating no interference was warranted.

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