https://www.taxtmi.com/caselaws?id=271324 The Tribunal allowed the assessee's appeal, ruling that the shop in Lucknow should not be included in taxable wealth as it qualifies as a commercial establishment. Additionally, the Tribunal upheld the CWT(A)'s decision that certain properties in Kolkata were part of the stock-in-trade and exempt from wealth tax. The Revenue's appeal was dismissed. en-us Fri, 14 Aug 2015 00:00:00 +0530 Tue, 02 Feb 2016 10:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271324 The Tribunal allowed the assessee's appeal, ruling that the shop in Lucknow should not be included in taxable wealth as it qualifies as a commercial establishment. Additionally, the Tribunal upheld the CWT(A)'s decision that certain properties in Kolkata were part of the stock-in-trade and exempt from wealth tax. The Revenue's appeal was dismissed. Case-Laws Wealth-tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271324