COMMISSIONER OF INCOME-TAX versus NORTHERN INDIA IRON AND STEEL CO. LTD.
New Industrial Planning Special Deduction Condition Example There was no control over the leasing of machinery or the use of article preparation machinery, nor could it be stated in the Article 80 J Indian Income Tax Act, 1961, is not entitled to a special deduction under section. 80J Development Waiver Machinery Lease shall not be entitled to development waiver on such machinery The Indian Income Tax Act, 1961, Section 33 Business Other sources of income were leviable on account of business income or income from other sources The Indian Income Tax Act, 1961, Sections 28 and 56
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