Commissioner Of Income-Tax vs Commercial Laws Of India Pvt. Ltd. on 8 December, 1976
(iii) CIT v. Commercial Laws of' India (P.) Ltd. [1977] 107 ITR 822 (Mad.);
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1 - 10 of 10 (0.22 seconds)Addl. Commissioner Of Income-Tax vs Farrukhabad Cold Storage (P.) Ltd. on 16 September, 1976
(iv) Addl. CIT v. Farrukhabad Cold Storage (P.) Ltd. [1977] 107 ITR 816 (All.) at pp. 818 and 819, 821.
Union Of India vs Delhi Cloth & General Mills on 12 October, 1962
(v) Union of India v. Delhi Cloth and General Mills Co. Ltd. AIR 1963 SC. 791 at p. 794.
Minerva Mills Ltd. & Ors vs Union Of India & Ors on 31 July, 1980
(vi) Chowgule and Co. (P.) Ltd. v. Union of India AIR 1981 SC 1014.
Additional Commissioner Of ... vs Kalsi Tyre (P.) Ltd. on 2 February, 1981
(vii) Addl. CIT v. Kalsi Tyre (P.) Ltd. [1981] 131 ITR 636 (Delhi);
P. Alikunju, M.A. Nazeer Cashew ... vs Commissioner Of Income-Tax on 16 February, 1987
(viii) P. Alikunju, MA. Nazeer Cashew Industries v. CIT [1987] 166 ITR 804 (Ker.);
Shree Mulchand Co. Ltd. vs Commissioner Or Income-Tax on 31 October, 1985
(ix) Shree Mulchand Co. Ltd. v. CIT [1986] 162 ITR 764 (Bom.);
Star Paper Mills Ltd vs Collector Of Central Excise, Meerut on 22 August, 1989
5. For the reasons stated hereto before, we hold that the assessee's share of interest in the firm is eligible for exemption under Section 5(1)(xxxii) of the Wealth-tax Act. The learned departmental representative relied on the decision of the Supreme Court in the case of Star Paper Mills Ltd. v. Collector of Central Excise [1990] 185 ITR 575. This decision dealt with the meaning of the word "goods", "manufacture", "component parts" etc. as found in Central Excises and Salt Act, 1944 and thus the decision went on the particular facts of the case, vis-a-vis the Central Excises and Salt Act read with the notification Nos. 201 of 1979 dated 4-6-1979 and 105 of 1982, dated 28-2-1982 issued thereunder. Thus the facts are dissimilar and the provisions of the Central Excises and Salt Act and Wealth-tax Act are also different.
The Central Excise Act, 1944
The Wealth-Tax Act, 1957
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