KERALA STATE CASHEW DEVELOPMENT CORPORATION versus COMMISSIONER OF INCOME-TAX
The provisions of the Special Deductions relating to the transfer and reconstruction of the conditions set forth in section 80J of section 80J of the Indian Income Tax Act, 1961, mean that the person who operates it is ill and the state operated by the cashew corporation Don't be new. Cashew's factories were mostly leased by the fact that there was no new industrial measure lease money for the transfer of the building. For the purposes of clarification, section 80J State Cashew Corporation is not entitled to any special deduction. Income-tax Act, 1961, Section 80J
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