https://www.taxtmi.com/caselaws?id=24476 The court allowed the writ petitions challenging the denial of exemption under section 5(1)(xxxi) of the Wealth-tax Act for the assessment years 1974-76 and 1975-76. It held that the petitioner's printing business qualified as an "industrial undertaking" for exemption, emphasizing a broad interpretation of manufacturing and processing activities. The court quashed the order denying exemption and directed authorities to grant relief to the petitioner, highlighting the expansive approach in defining manufacturing and processing for exemption purposes under the Act. en-us Fri, 25 Nov 1988 00:00:00 +0530 Wed, 20 Jan 2010 13:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24476 The court allowed the writ petitions challenging the denial of exemption under section 5(1)(xxxi) of the Wealth-tax Act for the assessment years 1974-76 and 1975-76. It held that the petitioner's printing business qualified as an "industrial undertaking" for exemption, emphasizing a broad interpretation of manufacturing and processing activities. The court quashed the order denying exemption and directed authorities to grant relief to the petitioner, highlighting the expansive approach in defining manufacturing and processing for exemption purposes under the Act. Case-Laws Wealth-tax Fri, 25 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24476