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COMMISSIONER OF INCOME-TAX versus VIPPY SOLVEX PRODUCTS (P.) LTD


Reference to the Law Development Waiver is available in respect of plant and machinery planted after 31 4 1974, but before June 1, 1975, if any evidence related to the assessment was presented that it purchased or sold such plant What was the purchase agreement Machinery with manufacturer, owner or dealer entered into contract with the manufacturer, owner or dealer prior to the agreement of 1 12 1973 for the supply of plant and machinery. Questions Indian Income Tax Act, 1961, Sections 33 and 256 (2)

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