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1971 (11) TMI 11 - KERALA HIGH COURT
Rebate - industrial undertaking - new factory was set-up by splitting up of the business already in existence - interpretation of section 84 of the Income-tax Act, 1961, which was deleted by the Finance (No. 2) Act, 1967, with effect from the 1st April, 1968 – claim for exemption under section 84(1) of Income-tax Act, 1961 is not accepted