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Case Law Details

Case Name : Dongfang Electric (India) P Ltd Vs DCWT (ITAT Kolkata)
Related Assessment Year : 2009-10
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Dongfang Electric (India) P Ltd Vs DCWT (ITAT Kolkata)

Assets deployed for service activities are treated as productive assets and accordingly the construction / set up of office and service centre by the assessee and used as such for its business purposes would be outside the ambit of wealth tax in the same manner in which the factory structure or manufacturing establishment is excluded and the beneath land on which such structure to come should have the same wealth tax treatment.

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