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Case Law Details

Case Name : Pr. Commissioner Of Income Tax- 2 Vs. British Motor Car Co. (Delhi High Court)
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Pr. CIT Vs. British Motor Car Co. (Delhi High Court)

Central Board of Direct Taxes  Circular No. 14 of 2001 clarifies the intent of the amendment that it is for enabling the industry to conserve sufficient funds to replace plant and machinery and accordingly the amendment dispenses with the res

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