Commissioner of Income-tax Vs. S. Warriam Singh Cold Stores

Decided On : Feb-23-1989

Court : Punjab and Haryana

LAW: Section 32A(2)(b)(ii, Section 32A(2)(b)(ii, Section 32A(1, Section 32A of the Act.4, Section 32A(2)(b)(ii, Section 2, the Factories Act, Section 32A of the Act, Section 32A of the Act.8

PERSON: S.S. Sodhi, J.1, S. Warriam Singh Cold Stores, k)(i

DATE: 1961, the assessment year 1978-79, 1948

CARDINAL: 64,399, 3, 1987]166ITR646(Cal, 1986]159ITR18(MP, 1988]174ITR640(AP

ORG: Appellate, Tribunal, the Appellate Tribunal, the High Court of Calcutta, CIT, the High Court of Madhya Pradesh, CIT, the High Court of Andhra Pradesh, CIT, Tribunal, Legislature

PRODUCT: Cold Storage

GPE: Clause

ORDINAL: first