Madras H.C : The assessee is entitled for the claim for deduction under s. 33A(7), proviso (ii), of the Act as amended w.e.f. 1st April, 1982, at the rate of Rs. 35,000 per hectare
High Court Of Madras CIT vs. Stanes Amalgamated Estates Ltd. Section 33A Asst. Year 1982-83 R. Jayasimha Babu & K. […]
