https://www.taxtmi.com/caselaws?id=181469 The dispute concerned whether warehouses used in the assessee's warehousing business fell within "assets" under section 2(ea) of the Wealth-tax Act, 1957. As the related income-tax proceedings on the nature of warehousing receipts were already under reconsideration, the wealth-tax controversy was not finally decided on merits. By consent, the appellate order was quashed and the matter was remitted for fresh consideration in accordance with law. en-us Thu, 16 Jun 2011 00:00:00 +0530 Mon, 18 Apr 2016 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181469 The dispute concerned whether warehouses used in the assessee's warehousing business fell within "assets" under section 2(ea) of the Wealth-tax Act, 1957. As the related income-tax proceedings on the nature of warehousing receipts were already under reconsideration, the wealth-tax controversy was not finally decided on merits. By consent, the appellate order was quashed and the matter was remitted for fresh consideration in accordance with law. Case-Laws Wealth-tax Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181469