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Case Law Details

Case Name : M/s JBM Industries Ltd Vs CIT (Delhi High Court)
Related Assessment Year : 2001-02 to 2004-05
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M/s JBM Industries Ltd Vs CIT (Delhi High Court)

In the present case, Ms. Esha Arya, the daughter of one of the Directors was barely 18 years of age without any relevant education, qualification or experience when she was inducted as a whole time Director of the Company. The agreement with the company wherein she undertook to remain in the employment of the assessee company for a period of not less than one year from the date of completion of higher education/training was executed on 20.03.2000, the date when she was inducte

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