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2013 (12) TMI 409 - AT - Income TaxWhether deduction u/s. 10A is allowed if in the initial year assessee has not carried out any manufacturing activity – Held that:- Following Western Outdoor Interactive (P) Ltd [2012 (8) TMI 709 - BOMBAY HIGH COURT] – Where a benefit of deduction is available for a particular number of years on satisfaction of certain conditions under the provisions of the Income Tax Act, then unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside, the Income Tax officer cannot withdraw the relief for subsequent years - Decided against Revenue.
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