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<h1>Firm not Industrial Undertaking for Tax Purposes</h1> The High Court of Madras held that a firm engaging weavers for manufacturing goods is not an industrial undertaking for tax purposes under section ... Exemption, Industrial Undertaking The High Court of Madras ruled that a firm engaging weavers to manufacture goods cannot be considered an industrial undertaking for tax purposes under section 5(1)(xxxii) of the Wealth Tax Act. The court found that the weavers, not the firm, were engaged in manufacturing, and therefore the firm was not eligible for the tax benefit. The judgment favored the Revenue.
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