HINDUSTAN WIRES PRODUCTS LIMITED v. COMMISSIONER OF INCOME-TAX, PATIALA

Citation: [1986] 3 S.C.R. 478

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

These appeals relate to the assessment years 1966-67 to 1971-72. 34, be allowed as deduction in respect of the previous year in which the ship was acquired or the machinery or plant was installed or, if the ship, machinery or plant is first put to use in the immediately...

Judgment text

These appeals relate to the assessment years 1966-67 to 1971-72. 34, be allowed as deduction in respect of the previous year in which the ship was acquired or the machinery or plant was installed or, if the ship, machinery or plant is first put to use in the immediately...