COLOUR CHEM LTD. versus COMMISSIONER OF INCOME-TAX
Export Markets Development Allowance Weight deduction The Commission shows the facts that the amount paid as commission was in fact a discount on the goods supplied. In respect of such payment, deduction in VAT was not allowed. Act, 1961, Section 35B deprecated extra shift allowance includes wiring for purposes of lists of wires excluding electrical machinery wiring, including the Indian Income Tax Act, 1962, Index 1, Part 1
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