COMMISSIONER OF INCOME-TAX versus MIDAS RUBBER (P.) LTD.
The special deduction investment allowance company engages in the preparation of rubber questions, whether the Issei is engaged in the preparation or preparation of any article or item or is entitled to an investment allowance and deduction under Section 80I. 616161,, with reference to section 32, has questions about the law. A & 80 I
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