Investment allowance - The Canteen cannot be said to be an ...
Canteen Not an "Industrial Undertaking," Investment Allowance Disallowed u/s 32A(2)(b)(iii) for Lack of Production.
September 29, 2012
Case Laws Income Tax SC
Investment allowance - The Canteen cannot be said to be an `industrial undertaking' as it does not manufacture or produce any article or thing - disallowance u/s 32A(2)(b)(iii) warranted - SC
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