S. GAJINDER SINGH versus COMMISSIONER OF INCOME-TAX
Assessing a reduction in the value of the law, claiming a 40 percent reduction on land trucks used in the trucking business, the transportation business, the ITO has allowed only 30 percent of CIT's appeal. It is learned that Esmemisi had obtained from renting trucks from the army and other employees. Private parties also reflect the profit and loss account of the Assisi Tribunal, which is unable to determine whether the trucks are kept for other parties or used in the freight transport business, c. In the wake of the IT appeal, the question of law arose. For reference the Indian Income Tax Act, 1961, sections 32 and 256 (2)
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