I.TA. NO.4616/LB OF 1985-86, DECIDED ON 30TH JULY, 1991. versus I.TA. NO.4616/LB OF 1985-86, DECIDED ON 30TH JULY, 1991.
Third Schedule CL5 Depreciation Diagnostics, a limited company engaged in the business of manufacturing and selling tin containers, was based in Essex's Factory M while at the head office of Essex while purchasing machinery during the corresponding year. The requirement was not as an installation. By fixing the ground or attaching it to another fixed machine (etc.) but they were portable units that could only be installed through a computer-like plug-in or for use in similar equipment. The machines were purchased in K and after the takeover. It was considered by the assessee that staff members who had to work should be called in for training so that in case of difficulty the manufacturer (who was also in K) was consulted and asked for necessary guidance. can go. The members of the concerned staff were taken on a tour from M to K in which account was routinely paid TA / DA in which no discount was received by the Assigning Officer through D. isal
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