STANDARD BATTERIES LTD. versus COMMISSIONER OF INCOME-TAX
Development Waiver Mining Machinery Higher Development Waiver Miners \ Safety Cap Lamps for Mining Machinery, Mining Batteries and Components, Mining Machines do not Come to the Meaning, Advanced Development Waiver Income Tax Act, 1961, Section 33 (1) Do not deserve Schedule V Item No (4) Industry (Development and Regulation) Act, 1951, Schedule 1, Item (6)
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