M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE
C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015
Section 280YSection 280ZSection 54G
10(27)
of the Act from Assessment Years 1964-65 to 1975-
76 became partially exempt by way of deduction on
fulfilment of certain conditions.” (At para 12)
35.
For all the aforesaid reasons, we are therefore of the view
that on omission of Section 280ZA and its re-enactment with
modification in Section 54G, Section 24 of the General
