A business centre cannot be said to be a `house’ for purposes of clause (3) of section 2(ea) of Wealth-tax Act

ITAT MUMBAI BENCH `J’,

Cravatex Ltd. Vs. Addl. CIT,

ITA No. 7381/Mum/02 WTA No. 42/Mum/03 WTA No. 38/Mum/03

DECIDED ON June 30, 2010

ORDER

PER N.V. VASUDEVAN, JM :-

ITA No. 7381/Mum/02: This is an appeal by the Assessee against the order dated 16.8.2002 of CIT(A)-VI, Mumbai, relating to A.Y.98-99.

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