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The Commissioner Of Income-Tax, New ... vs Hindustan General Industries Ltd. on 10 February, 1981

62. Mr Sahni has cited the decision of this Court in the case of Commissioner of Income Tax v. Hindustan General Industries Limited: [1982] 137 ITR 0851 ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 32 of 45 and drawn our attention to the following passage from the said judgment in support of his contention that since Unit No.1 also carried out printing activity and Unit Nos.2 & 3 also carrying on same activity for Unit No.1, the duly established industrial undertaking failed the condition as specified under Section 80-I(2)(i) of the Act:-
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