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30% of additional employee cost incurred in the course of such business in the tax...deduction referred to in sub-section (1) shall be allowed for three consecutive...

Assessing Officer shall, irrespective of anything to the contrary contained in this Act...enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any...

to the other provisions of this section, the provisions relating to the tonnage tax...company, it shall exercise an option for tonnage tax scheme...

as if the amalgamation had not taken place, and all the other provisions of this Act...of the successor co-operative bank chargeable to tax for the...