COMMISSIONER OF INCOME-TAX versus KARNAL COOPERATIVE SUGAR MILLS LTD.
The waiver of depreciation is a pre-emptive government-owned government order to seize rice mills in 1972, which only evaluates the sales operations executed in 1978, does not own mills, and is a diagnostic year 1973. The Indian Income Tax Act of 1974 and 1974 does not deserve depreciation and development waivers. , 1961, sections 32 and 33
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