Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1971 (4) TMI 3 - SC - Income Tax
Industrial Undertaking - Manufacture Or Produce - Central Board is not empowered to give directions regarding ascertaining the year in which the assessee begins to manufacture or produce articles for the purposes of section 80J
The Supreme Court dismissed the appeal arising from a writ petition filed against communications from the Central Board of Direct Taxes, stating that the Board cannot give directions on judicial matters. The appellants were allowed to withdraw the writ petition, and the appeal was dismissed with no costs.