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Case Law Details

Case Name : CIT Vs. JCT Electronics Ltd. (Punjab & Haryana High Court)
Related Assessment Year :
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RELEVANT PARAGRAPH

In order to appreciate the controversy few facts may be noticed. The assessee- company is manufacturing colour picture tubes. In respect of the assessment year 2004- 05 the assessee company incurred expenditure for the purpose of restructuring. The assessee- company had become a sick unit and in that regard a reference was made to BIFER for its rehabilitation which has passed an order giving substantial relief on 12.3.2007.

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