2016 (2) TMI 1256 - SCH - Income Tax

Entitled to the benefit u/s 10-B - department submits that most of the activities are outsourced and very small part of the manufacture was undertaken by the assessee - HC restored the order passed by the first appellate authority pertaining to the benefit of exemption under Section 10B - HELD THAT - Delay condoned. Leave granted. The respondent is at liberty to file counter affidavit or additional documents if any within six weeks from today.

Summary

Supreme Court of India judgment in 2016 (2) TMI 1256 - SC. Justices: Mr. Kurian Joseph and Mr. Rohinton Fali Nariman. Delay condoned. Leave granted. Respondent can file counter affidavit or additional documents within six weeks.