{"id":194230,"date":"2002-05-28T00:00:00","date_gmt":"2002-05-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kapri-international-p-ltd-vs-commissioner-of-wealth-tax-on-28-may-2002"},"modified":"2015-10-28T16:24:00","modified_gmt":"2015-10-28T10:54:00","slug":"kapri-international-p-ltd-vs-commissioner-of-wealth-tax-on-28-may-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kapri-international-p-ltd-vs-commissioner-of-wealth-tax-on-28-may-2002","title":{"rendered":"Kapri International P. Ltd. vs Commissioner Of Wealth-Tax on 28 May, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Kapri International P. Ltd. vs Commissioner Of Wealth-Tax on 28 May, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 258 ITR 656 Delhi<\/div>\n<div class=\"doc_bench\">Bench: D Bhandari, V Sen<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. This appeal is directed against the order of the Income-tax Appellate Tribunal dated February 8, 2002. It clearly held that the portion of the building belonging to assessed was in fact used by Dior International for its own use of manufacturing activity and consequently it cannot be said that such portion of building was used by the assessed for the purpose of its own business of manufacturing as factory. Therefore, such portion of the building was rightly included in the wealth of the assessed-company.\n<\/p>\n<p> 2. This is also not disputed that the petitioner-company had let out that portion of the property to Dior International and that portion was in fact used by the Dior International and not by the assessed. The assessed, is obviously not entitled to receive benefit for that portion.\n<\/p>\n<p> 3. We have carefully considered the judgment of the Tribunal. In our opinion, no interference is called for.\n<\/p>\n<p> Dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Kapri International P. Ltd. vs Commissioner Of Wealth-Tax on 28 May, 2002 Equivalent citations: 2002 258 ITR 656 Delhi Bench: D Bhandari, V Sen JUDGMENT 1. This appeal is directed against the order of the Income-tax Appellate Tribunal dated February 8, 2002. It clearly held that the portion of the building belonging [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-194230","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kapri International P. 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