https://www.taxtmi.com/caselaws?id=23746 Under section 27(3) of the Wealth-tax Act, the High Court directed the Tribunal to refer two questions of law: whether rule 2B(2) of the Wealth-tax Rules, 1957 applied to the assessee's case and whether the deletion of the addition was justified, and whether Messrs. Bhuramal Rajmal Surana (Mfg.), Jaipur, was an industrial undertaking within section 5(1)(xxxi) so that the assessee's interest was exempt under section 5(1)(xxxii). The Court treated both questions as arising from the Tribunal's order and fit for reference, following earlier decisions of the Bench. The application was allowed to that extent, with no order as to costs. en-us Thu, 06 Jul 1989 00:00:00 +0530 Fri, 25 Dec 2009 17:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23746 Under section 27(3) of the Wealth-tax Act, the High Court directed the Tribunal to refer two questions of law: whether rule 2B(2) of the Wealth-tax Rules, 1957 applied to the assessee's case and whether the deletion of the addition was justified, and whether Messrs. Bhuramal Rajmal Surana (Mfg.), Jaipur, was an industrial undertaking within section 5(1)(xxxi) so that the assessee's interest was exempt under section 5(1)(xxxii). The Court treated both questions as arising from the Tribunal's order and fit for reference, following earlier decisions of the Bench. The application was allowed to that extent, with no order as to costs. Case-Laws Wealth-tax Thu, 06 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23746