"11 July 1979" Archive

Circular No. 259-Income Tax dated 11-7-1979

Circular No. 259-Income Tax (11/07/1979)

Circular : No. 259 -Income Tax The Board had an occasion to consider the question whether the development rebate reserve created in respect of a particular machinery or plant in the year of installation or use and/or in the year or years subsequent thereto, to the extent of availability of book profits, can be taken into account for the...

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