Supreme Court · 1986 INSC 162 · Decided 7 August 1986
Hindustan Wires Products Limited v. Commissioner of Income-Tax, Patiala
- Court
- Supreme Court of India
- Citation
- 1986 INSC 162 · [1986] 3 S.C.R. 478
- Case number
- CIVIL APPEAL No. 597/1985
- Decided
- 7 August 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33(i)(iii)(C)(A), 33(l)(b)(B)(i), 33, 33(1)(iii)(c)(A)
Headnote
:#-- Income Tax Act, 1961, ss 33(i)(iii)(C)(A),33(l)(b)(B)(i), BOE, c 80-I and items 7, 17 and 24 of the Fifth Schedule-Manufacture of 'f insulated copper wires-Grant of development rebate & deduction in respect of profits and gains-Permissibility of - Section 33 of the Income Tax Act, 1961 on the busi- D ness of manufacture and sale of insulated copper wires, claimed for the assessment years 1966-67 to 1971-72 that it was entitled to the benefits conferred by ss. 33(i)(iii) (c)(A) and SOE read with items 7, 17 and 24 of the Fifth Schedule and ss. 33(i)(b)(B)(i) and 80-I read
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