COMMISSIONER OF INCOME-TAX versus SHAH CONSTRUCTION CO. LTD.
Income service charges, which are not allowed to be deducted in the hands of the payee, were not appropriate, the value of which was paid in equity and was taxable in the hands of the Indian Income Tax Act, 61 Industrial Investment Investment Allowance Industrial Under. Working Construction Business Construction Business Industrial Affiliation Is Not Assessed Such Businesses Do Not Have Investment Allowance Dumper Investment Allowances Used In Civil Engineering Contracts Are Not Eligible For Indian Income Tax Act, 1961, Section 32A ?
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