Manufacturer of tractor not comparable with harvester combine
A manufacturer of tractor cannot be considered as comparable with manufacturer of harvester combine, simply because both machines fall in overall category of ‘Agricultural equipments’ IN THE ITAT DELHI BENCH ‘I’ Deputy Commissioner of Income-tax, Circle- 3 (1), New Delhi v. Claas India (P.) Ltd. R.S. SYAL, ACCOUNTANT MEMBER AND A.T. VARKEY, JUDICIAL MEMBER IT… Read More »