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<h1>Trust entitled to Wealth Tax Act exemption despite prior ruling. Clarification on distinct exemptions.</h1> The Appellate Tribunal in ITAT Ahmedabad-A allowed the appeal, holding that the assessee, a trust, is entitled to exemption under section 5(1)(xxiii) of ... - The Appellate Tribunal in ITAT Ahmedabad-A allowed the appeal, stating that the assessee is entitled to exemption under section 5(1)(xxiii) of the Wealth Tax Act, despite a previous decision against it. The Tribunal held that the assessee, a trust, is eligible for the exemption, following a previous decision in a similar case. The Tribunal clarified that the exemption under section 5(1)(xxiii) is excluded, not the exemption under section 5(1)(i).
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