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2022 (2) TMI 922 - HC - Income TaxDisallowance of exemption u/s 10B - assessee has flouted the prerequisite condition laid down for claiming due exemption u/s. 10B of the Act regarding authority granting approval as a 100% Export Oriented Undertaking (EOU) - Tribunal deleted the disallowance - HELD THAT:- So far as the question as regards the claim under Section 10B of the Act is concerned, the findings recorded by the Tribunal cannot be faulted. So far as the other questions as proposed by the Revenue are concerned, those are kept open for being considered in some appropriate matter. With the aforesaid, this appeal fails and is hereby dismissed.
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