https://www.taxtmi.com/caselaws?id=7551 The appeals filed by the revenue were deemed in order by the Tribunal, despite initial defects. The appeal for the assessment year 1959-60 was found to be timely. The delay in filing this appeal was condoned. The court ruled that the assessee-company, engaged in construction and incidental manufacturing activities, qualified for exemption under section 45(d) of the Wealth-tax Act, contrary to the Tribunal's decision. The court emphasized the substantial nature of the manufacturing activities, granting the assessee exemption and awarding costs fixed at Rs. 200. en-us Mon, 20 Jan 1969 00:00:00 +0530 Wed, 25 Feb 2009 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7551 The appeals filed by the revenue were deemed in order by the Tribunal, despite initial defects. The appeal for the assessment year 1959-60 was found to be timely. The delay in filing this appeal was condoned. The court ruled that the assessee-company, engaged in construction and incidental manufacturing activities, qualified for exemption under section 45(d) of the Wealth-tax Act, contrary to the Tribunal's decision. The court emphasized the substantial nature of the manufacturing activities, granting the assessee exemption and awarding costs fixed at Rs. 200. Case-Laws Wealth-tax Mon, 20 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7551