Supreme Court · 1991 INSC 288 · Decided 12 November 1991
Commissioner of Income-Tax, Haryana ETC. ETC. v. Krishna Copper Steel Rolling Mills Jagadhri ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 288 · [1991] SUPP. 2 S.C.R. 187
- Case number
- CIVIL APPEAL No. 104/1979
- Decided
- 12 November 1991
- Bench
- S. RANGANATHAN, N.D. OJHA, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33(1)(b)(B)(i)(a), 80
Headnote
Income-tax Act, 1961-Sections 33(1)(b)(B)(i)(a), 80-I -ConstrUction-Historical background-Relevance of----Legislative inten­ tion. Income-tax, Act, 1961-Sections 33(1)(b)(B)(i)(a). 80-I, Fifth Sched­ ule, item 1-Manufacture of mild steel rods, bars or rounJs-Whether entitled to a higher under-"Semi­ finished Steel" and "Finished Steel"-Constrnction "Forging and cast- , ings" whether articles made of iron and steel. B c The respondents-assessees were engaged in the manufacture of D ~ild steel rods, bars or rounds. They claimed that as the
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