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Refinery

Matched in: Term Refinery

Same business

commodities constitute the same business within the meaning of s. 24(2) of the Indian Income-tax Act, 1922, Standard Refinery and Distillery Ltd. v. Commissioner of Income Tax, AIR 1971 SC 2293: (1971) 1SCC 315: (1971) 3 SCR

Disposition

act of parties or by an act of the law' and 'includes transfer and charge of property', Madras Refineries Ltd. v. Chief Controlling Revenue Authority, Board of Revenue, (1977) 2 SCC 308: AIR 1977 SC 500: (1977)

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