https://www.taxtmi.com/caselaws?id=367686 The Tribunal upheld the decision of the ld CITA that the warehouses owned by the assessee fell within the exclusion clause of section 2(ea) of the Wealth Tax Act, and thus were not liable for wealth tax. The Revenue's appeal challenging the deletion of the addition to net wealth in respect of the two warehouses was dismissed. en-us Mon, 17 Sep 2018 00:00:00 +0530 Mon, 24 Sep 2018 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367686 The Tribunal upheld the decision of the ld CITA that the warehouses owned by the assessee fell within the exclusion clause of section 2(ea) of the Wealth Tax Act, and thus were not liable for wealth tax. The Revenue's appeal challenging the deletion of the addition to net wealth in respect of the two warehouses was dismissed. Case-Laws Wealth-tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367686