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    <title>1991 (2) TMI 44 - ALLAHABAD High Court</title>
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    <description>The High Court of Allahabad held that a firm engaged in printing and selling cotton sarees qualifies as an industrial undertaking under the Wealth-tax Act, granting it exemption from wealth tax. The decision favored the assessee over the Revenue, citing precedent from CWT v. Radhey Mohan Narain [1982] 135 ITR 372.</description>
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