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2012 (6) TMI 351 - BOMBAY HIGH COURTDenial of deduction under section 80-IA - new unit set up after March 31, 2000 - Revenue contested that activities of the assessee do not amount to manufacturing - Held that:- The assessee installed plant and machinery worth Rs. 44.62 lakhs during the course of the assessment year, this was together with and along side the existing plant and machinery in the same unit at the same site and without any change in the administrative or business set up - the assessee had not set up a separate or identifiable new unit satisfying required conditions for the grant of an exemption - in favour of assessee.
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