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COMMISSIONER OF INCOME-TAX versus CASTLE ROCK FISHERIES


Reference development waiver plant and machinery estimator do business in sea foods Development claim for sister leaving new concrete plant is 35% but permission is allowed 20% for plants and machinery used for business purpose. Whether it reviews the satisfied terms of acceptance of the waiver. Inquiries in respect of Indian Income Tax Act, 1961, Sections 33 and 256 are not eligible for review.

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