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KERALA STATE CASHEW DEVELOPMENT CORPORATION versus COMMISSIONER OF INCOME-TAX


The Indian Income Tax Act, 1961, is a set of rules set forth in subsection (4) of section 80J, the pre-emption of the new industrial action, transfer of special deduction terms and the state in which the person operating and operating the sick cashew factories Cashew Corporation should not be. There was no new industrial initiative of the leased factories, the amount of the lease for the transfer should also be taken into account for the purposes described in section 804 of the State Cashew Corporation Indian Income Tax Act 1961, section 80J. Not entitled to a special deduction.

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