COMMISSIONER OF INCOME-TAX versus ANDHRA PRADESH INDUSTRIAL INFRASTRUCTURE CORPORATION
Changes in accounting method Accounting Changes to a set of debtor lenders that were finding through the tribunal that they were being followed consistently and that the benefit of the change was the Income Tax Act, 1961, Section 145 Business Business Income or Income From Property Leased Lease of Industrial Sheds constructed by a state-owned company Business income was assessable according to the Indian Income Tax Act, 1961, Sections 22 and 28.
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