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COMMISSIONER OF INCOME-TAX versus N.C. BUDHARAJA & CO. AND ANOTHER


Industrial Measures in Backward Areas (1980) 126 ITR 333; Shankar Construction Co \ v CIT (1991) 189 ITR 463; Suresh Malpani & Co v CIT (1992) 196 ITR 104; CIT Bloodbuild P Ltd (1993) 200 I TR160 changed on different grounds]

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