Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1995 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (2) TMI 156 - AT - Income TaxExtract: .......rred to in section 80P(2)(a)(iii) must be confined to the direct produce from agriculture and not to anything manufactured or processed out of it. In our view, therefore, the assessee is not entitled to the deduction under section 80P(2)(a)(iii) of the Income-tax Act, 1961. 23 to 58. These paras are not reproduced here as they involve minor issues.
|