1990 (12) TMI 40
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....r>Dated:- 13-12-1990<br>- - -<br>Wealth tax<br>Judge(s) : B. P. JEEVAN REDDY., V. N. MEHROTRA JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J. -Under s....
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....against the Revenue by the decision of this court in CWT v. Nisha Gupta [1981] UPTC 440. It has been held that cold storage is an industrial undertaking within the meaning of section 5 (1) (xxxii) of ....
TaxTMI