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Deputy Commissioner of Income-tax, Circle -11 (5) , Bangalore Versus M/s. L & T Valdel Engineering P. Ltd,

Eligibility of deduction u/s.10A - CIT(A) allowed the claim - Held that - There is no dispute that the CIT (A) had followed his own orders for A. Y. 2002-03 to 2004-05 while allowing the claim of the assessee u/s.10A of the Act. The CIT(A) has examined the question of splitting up of an existing business as alleged by the Revenue. As rightly pointed out by him, as the activities were finally culminated at the work site of the clients in Sourth Korea, there was no need for full fledged infrastruc....... + More



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