https://www.taxtmi.com/caselaws?id=13799 The High Court ruled that broiler chickens should be considered as "animals" for the purpose of granting exemption under the Wealth-tax Act, overturning the Tribunal's decision. The Court emphasized that common understanding and dictionary definitions support classifying birds as "animals." This decision favored the assessee, clarifying the interpretation of the term "animals" under the Act and providing a detailed analysis of legal and common interpretations. en-us Tue, 10 Jul 2001 00:00:00 +0530 Sat, 04 Jul 2009 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13799 The High Court ruled that broiler chickens should be considered as "animals" for the purpose of granting exemption under the Wealth-tax Act, overturning the Tribunal's decision. The Court emphasized that common understanding and dictionary definitions support classifying birds as "animals." This decision favored the assessee, clarifying the interpretation of the term "animals" under the Act and providing a detailed analysis of legal and common interpretations. Case-Laws Wealth-tax Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13799