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<h1>Kerala High Court Upholds Tribunal's Decision on Wealth-tax Exemption</h1> The High Court of Kerala upheld the Income-tax Appellate Tribunal's decision granting exemption to the assessee, a partner in jewellery firms, under ... Wealth Tax, Question Of Law, New Gold Ornaments, Old Gold Ornaments, Firm, Exemption The High Court of Kerala rejected the Revenue's application under section 27(3) of the Wealth-tax Act, 1957. The Income-tax Appellate Tribunal's decision granting exemption under section 5(1)(xxxii) to the assessee, a partner in firms dealing in jewellery, was upheld. The Tribunal's finding that the firms were engaged in manufacturing new gold jewellery from old gold ornaments was considered a factual finding, and no question of law arose. The Revenue's submission that the firms were only polishing old gold ornaments was dismissed. The application was rejected.
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