Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Excisability/marketability - ducts - fabrication of Ducts during the process of execution - air-conditioning plant was in the nature of a system and not machinery or goods - demand set aside.
Excisability/marketability - ducts - fabrication of Ducts during the process of execution - air-conditioning plant was in the nature of a system and not machinery or goods - demand set aside.
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