G.T. Cold Storage & Ice Factory vs Commissioner Of Income Tax
Whether salary paid to a partner representing HUF as Karta is allowable under s. 40(b) of IT Act, 1961? --- Held No. | Whether assessee running cold storage is entitled to deduction under s. 80HH? --- Held No. | Whether assessee is entitled to deduction under s. 80J for new cold storage chambers? --- Held No. | Whether cold storage involves manufacturing or producing articles? --- Held No.
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