Supreme Court · 1989 INSC 149 · Decided 28 April 1989
Commissioner of Income Tax, Amritsar v. Straw Board Manufacturing CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 149 · [1989] 2 S.C.R. 772
- Case number
- CIVIL APPEAL No. 519/1975
- Decided
- 28 April 1989
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33, 80
Headnote
OF INCOME TAX, AMRITSAR v. STRAW BOARD MANUFACTURING CO. LTD. APRIL 28, 1989 [R.S. PATHAK, CJ AND M.H. KANIA, J.] Income Tax Act, 1961: Sections 33 and 80-E-Schedule 5, Item 16-Assessee-Manufacturer of strawboard-Whether entitled to con­ cessional rate of income-tax, development rebate rates of income tax, development rebate at higher rate under s. 33 and deduction under s. 80-E of the Income Tax Act, 1961, for the assess­ ment years 1965-66, 1966-67 and 1967-68, on the ground that the p manufacture of strawboard was a priority industry. The claim was rejected by the
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