COMMISSIONER OF INCOME-TAX versus MACNEILL MAGORE LTD.
Revision Commissioner Revenue Export Markets' Prejudicial Weight Reduction Rule 7 In the interests of development allowances, it is not necessary to maintain an office or agency outside India that sells Essential Commodity Agent outside India Payment made by the Assessee is entitled to a deduction. The order of the Assessing Officer is not prejudicial, not valid for the purposes of revising the taxes. The Income-tax Act, 1961, section 35B (1) (B) (iv) and 263
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