NEELA PRODUCTIONS versus COMMISSIONER OF INCOME-TAX
Tax Compensation The difference between the Act of 1922 and the Act of 1961, which applies to valuation, is not required by the Assessing Authority of 1961 to tax the right person, either individually or to its members as an Indian income tax There is no option to tax the Indian Income Tax, section 3 of the Act, 1922. Act, 1961, Section 4
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