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COMMISSIONER OF INCOME-TAX versus P.J. CHEMICALS LTD.


Depreciation ual Actual Cost another Reduction in share of expenses met by another person or authority Providing concessions for establishing industries in backward areas Subsidy amount Cost of capital assets Cost of computation of actual cost Should not be Indian Income Tax Act, 1961, Section 43 (1) of the Assets [CIT vs. Zinc Steel Tubes (Private) Limited (1989) 179 ITR 536 (P&H) filed against CIT against Jindal Brothers Rice Mills ( 1989) rejected 179 ITR 470 (P&H)].

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