1976 (9) TMI 66

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..... .: These two appeals relate to assessment years 1973-74 and 1974-75. The assessee firm derives income from sawn sales of timber and timber logs. The appeals are time-barred by one day. Application .....

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..... s applied by the Income Tax Officer and confirmed by the Appellate Assistant Commissioner. It is not disputed that the purchases and sales are of depot material only. The assessee does not take forest .....

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