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ASSOCIATED CEMENT COMPANIES LTD. versus COMMISSIONER OF INCOME-TAX

Special deduction royalties, commissions or fees from the foreign government of the foreign government of the Section 80A truncation project for the establishment of a cement company in the foreign country of the Indian Income Tax Act, 1961, with special industrial knowledge. The fees are expressly included in the fee; the claim for special industrial knowledge cannot be allowed under the Section 80O of the Indian Income Tax Act, 1961, Section 80 0. law websites from Shogram lawyer