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1965 (12) TMI 33
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.... JUDGMENT The question raised in this appeal depends upon the construction of section 10(2)(vib) of the Indian Income-tax Act, the relevant portion of which reads : ". . . in respect of machinery or plant being new, which has been installed after the 31st day of March, 1954. . ." In the context of similar facts, this court construed similar words found in section 10(2)(via) of the A....
TaxTMI
TaxTMI