COMMNR. OF INCOME TAX, KERALA vs. M/S. TARA AGENCIES
Appeal is allowed and the
C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007
For Respondent: M/s Tara Agencies
Section 35B
House Certificate issued
by the Chief Controller of Imports and
Exports, Government of India;
(c) \023provision of technical know-how\024 has
the meaning assigned to it in sub-
section (2) of Section 80MM;
(d) \023small-scale industrial undertaking\024
has the meaning assigned to it in
clause (2) of the Explanation below
sub-section (2) of section
