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COMMISSIONER OF INCOME TAX versus DANDELI FERRO ALLOYS PVT. LTD.


The transfer of a new industrial professional special deduction, meaning a diagnostic company incorporating 30 197 1973, means manufacturing activities started in 20 6 3 1973, under the property scheme, another company estimated by the company. With the transfer of all assets and liabilities of the real estate company from 31 197 1973. Assisi Company (Consolidated Company) 31 10 1973 The 13 Assisi Company (Alliance Company) came into existence, which was not constituted through the distribution or reconstruction of the already existing business which was held in Secs 80J and 80HH Indian Income. Entitled to relief under tax. Act, 1961, section 80 J & 80 HH

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