also provided that the licence fee
had to be paid in equal proportion by the licensees in a particular zone.
For each zone an annual ... manner prescribed shall be paid by each of the grantee in equal
proportion and no other meaning could be given to the said clause
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
these heads should be
allocated for both the two units in equal proportion the Ld. CIT(A) in impugned
order has rightly followed this dictum ... remuneration of Rs.
4,50,000/- by bifurcating the same in equal proportion between both the units
for recomputing deduction u/s 80IC . In over
Court further held in this case:
"Equality has two facets-- "formal equality" and
"proportional ... equality". Proportional equality is equality "in
fact" whereas formal equality is equality "in law". Formal
equality exists in the rule
