Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1999 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (8) TMI 56 - CALCUTTA HIGH COURTExtract: ....... not manufacture an article or thing. When the assessee is not an industrial undertaking, there is no question of allowing the benefit to the assessee under section 32A of the Act. Accordingly, we answer the questions in the negative, that is, in favour of the Revenue and against the assessee. The reference application is, accordingly, disposed of.
|