assessment year
2001-2002 and subsequent years.‖
23. There is a marked difference in the nature and character of a
Section such as Section ... Whereas Section 80J was a Section intended to give a fiscal incentive or
relief for assessees who set up industrial undertakings in notified
individual competence or ability, premised on
fulfilling pre defined criteria, such as marks obtained in exams or interviews.
There can be yet others, where region ... uniform, frequently states and the Union, to promote
industrialization and employment, provide incentives to people or trades in
backward regions, in the form
export incentive had to be reduced from the cost of goods
sold or added to the sale price for computing gross profit mark
M/S Apex Laboratories P. Ltd. vs The Deputy Commissioner Of Income Tax ... on 22
Commissioner Of Income Tax-I vs M/S. Cushman And Wakefield (India) Pvt. ... on 23
Jaishri Laxmanrao Patil vs The Chief Minister And Ors. on 5 May, 2021
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