COMMISSIONER OF INCOME-TAX versus INDIAN SMELTING AND REFINING CO. LTD.
Indian Income Tax Act 1961 Reference Depreciation Extra Shift Allowance Forklift trucks, which the Tribunal finds that forklift trucks do not fall under the old III D entry (9A) of the old III D otherwise the assessment on them at the rate of 30 Deserving of deportation. The percentage question is whether the fork lift truck was covered under the old I D D entry (9A) of the old III D and was introduced by the Indian Income Tax Act 1961, Sections 32 and 256 Indian Income Tax Rules, 1962, Annex I, The first part cannot be done. , Para III d
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