1982 (9) TMI 131 - AT - Wealth-tax

Summary

The Appellate Tribunal ITAT Jaipur upheld the order of the AAC regarding the exemption of firms engaged in dam construction as industrial undertakings under section 5(1)(xxxii) of the WT Act, 1957. The appeal filed by the Revenue for the assessment year 1976-77 was dismissed. (Case citation: 1982 (9) TMI 131 - ITAT Jaipur)