CHILLIES EXPORTS HOUSE LTD. versus COMMISSIONER OF INCOME-TAX
Industrial Company Tax Concession Rate The meaning of the industrial company, the series of activities initiated, including smoke prepared for processing and exporting fumigation peppers, whether the cumulative effect of operations, including the amount of fumigation, requires proper evaluation. The decision should be set aside and the matter remanded to the Indian Finance Act. , 1974, section 2 (8) (c) of the Indian Finance Act, 1976, section 2 (9) (c) of the Indian Finance (No. 2) Act, 1977 section 2 (7) (c)
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