Meaning of “Articles”


Case Name : Cit vs. Hindustan antibiotics ltd.  Citation : [1974] 93 Itr 548 (bom.) Court : [1974] 93 Itr 548 (bom.) Section : 80j Meaning : The word ‘articles’ has to be interpreted with regard to the object with which this section was enacted. Undoubtedly, the object was to encourage establishment of new industrial…

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