Book publishing--Whether industrial companies

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..... al companies for the purpose of section 104 of the Income-tax Act, 1961. Reference has been made in this connection to the decisions of the Madras and Calcutta High Courts in the cases of CIT, Madras v. Commercial Laws of India Pvt. Ltd. [1977] 107 ITR 822, and Addl. CIT, West Bengal--II v. A. Mukherjee & Co. (P.) Ltd. [1978] 113 ITR 718, respectively. In the Madras decision it has been held that .....

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