PERFECT POTTERY CO. LTD. versus COMMISSIONER OF INCOME-TAX
Claims for Investment Allowance in relation to one unit claim for investment in a unit not more than Rs 1 lakh unit Small scale industrial unit in view of Essential Manufacturing Sanitary Pipe Investment Allowance, Section 32A (2) (B) (iii) Investment Allowance not allowed with valid Indian Income Tax Act, 1961, Section 32A, Schedule XI, Schedule XI with Schedule XI Amendment Item 16 to be valid
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