Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1983 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (12) TMI 11 - HC - Income TaxExtract: .......tel does not ordinarily fall within the ambit of the definition of industrial company . The assessee, therefore, has failed to establish that its income attributable to the manufacture or processing of goods is not less than 51 per cent. of the total income. In the result, we answer the question referred in the affirmative and against the assessee.
|