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Showing 241 to 242 of 242 Records
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1987 (9) TMI 2 - SUPREME COURT
Respondent supplied cool, filtered and chilled air through air-conditioning apparatus to the lessees in the building under consideration, it was an " industrial company " within the meaning of section 2(6)(d) - rate of tax applicable - Income-tax Appellate Tribunal and the High Court are right in holding that the question i.e. whether the respondent was an " industrial company ", is one of fact - no question of law arises
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1987 (9) TMI 1 - SUPREME COURT
It is settled by authority long accepted that tax can be recovered from an assessee only when it becomes a debt due from him and that it becomes a debt due when a notice of demand calling for payment of the tax has been served on the assessee - matter is remanded to the High Court
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