Articles Or Things - Definition - Law Dictionary Home Dictionary Definition articles-or-things

Definition :

Articles or things, the words 'articles and things' in the Fifth Schedule of the Income Tax Act, 1961 cannot be assigned to the words 'articles or things' used in section 32A and 80J, Commissioner of Income Tax, Bangalore v. Venkateswar Hatcheries (P) Ltd., (1999) 3 SCC 632.