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<h1>Bombay HC deems warehouses as assets under Wealth Tax Act, overturns ITAT decision. Assessing officer to review.</h1> The Bombay HC held warehouses as assets under the Wealth Tax Act, setting aside the ITAT decision. The matter was remanded to the assessing officer for ... - The Bombay High Court ruled that warehouses used in warehousing business are assets under the Wealth Tax Act. The ITAT's decision was set aside, and the matter was sent back to the assessing officer for reconsideration in light of income tax proceedings. The appellant agreed not to claim a tax refund. All appeals were disposed of with no costs.
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