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AHMEDABAD MANUFACTURING AND CALICO PRINTING CO. LTD. versus A. V. JOSHI


Profit from new industrial acquisition The condition of a special deduction from a new industrial measure should be entitled to deduction under the former new Industrial Offer Section 80J. 80 should be given to J&80 [Ahmedabad]. Manufacturing and Calico Printing Company Limited v. AV Joshi, ITO (1979) 118 ITR 544 Reversed]

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