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securing of a reasonable return on the capital employed in the business of manufacturing sugar, and different prices
Central Government Act
rate of six per cent per annum on the capital employed in the industrial undertaking or ship or business ... this section, referred to as the relevant amount of capital employed during the previous year): 1[ Provided that in relation
Central Government Act
value of the assets of, or the capital employed in, a business or profession carried on by the assessee, whether
Central Government Act
exceed six per cent, per annum on the capital employed in the
undertaking, computed in accordance with such rules ... Capital of Industrial Undertakings) Rules 1949 for
computation of capital employed in the industrial undertaking as
envisaged in Sub-section
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company, at the option of the company, of the capital employed in the business of the company, the excess shall ... industrial unit of the assessee;
(b) " capital employed in the business of the company" means-
(i) in a case referred
Central Government Act
securing of a reasonable return
on the capital employed in the business of manufacturing
sugar, and different prices ... petitioners or secure to them reasonable
returns on the capital employed by them. Geographical zon-
ing, for the purpose
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various zones, taxes
and a fair return on the capital employed in the industry.
In 1967, the Central Government ... securing of a reasonable return on the capital
employed in the business of manufacturing sugar. The words
'notwithstanding anything contained
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being earned by the various companies on the
capital employed. After taking the maximum return which an
investor can expect ... whole was calculated which when
related to the capital employed of the respective companies
worked
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calculated at 6 per cent per annum of the capital
employed in the industrial undertaking, calculated in the
prescribed manner ... extent of six per cent per annum on the
capital employed in respect of profit for the purpose of
computation
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ensuring to
the industry a reasonable return on the capital employed in
the business of manufacturing sugar, and, in considering ... Clause (d) relates
to the return on the capital employed. The very fact that
cl. (a) provides that the minimum
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