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Citedby 15 docs - [View All]
Brooke Bond India Ltd. vs Cit on 20 February, 2004
Appeejay Pvt. Ltd. vs Commissioner Of Income-Tax on 10 September, 1991
Commissioner Of Income-Tax vs East India Hotels Ltd. on 25 February, 1994
Mentha And Allied Products Pvt. ... vs Income-Tax Officer on 25 March, 1991
The Commissioner Of Income-Tax, ... vs M/S Srinivasa Sea Foods Ltd., ... on 22 March, 2006

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[Section 80J(4)] [Section 80J] [Complete Act]
Central Government Act
Section 80J(4)(iii) in The Income- Tax Act, 1995
(iii) it manufactures or produces articles, or operates one or more cold storage plant or plants, in any part of India, and has begun or begins to manufacture or produce articles or to operate such plant or plants, at any time within the period of 1[ thirty- three] years next following the 1st day of April, 1948 , or such further period as the Central Government may, by notification in the Official Gazette, specify with reference to any particular industrial undertaking;