1965 (12) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uestion raised in this appeal depends upon the construction of section 10(2)(vib) of the Indian Income-tax Act, the relevant portion of which reads : . . . in respect of machinery or plant being new, which has been installed after the 31st day of March, 1954. . . In the context of similar facts, this court construed similar words found in section 10(2)(via) of the Act in Commissioner of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X