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2010 (9) TMI 96 - ALLAHABAD HIGH COURTExemption under Section 10B - 100% export oriented unit - assessing authority has rejected the claim of exemption on the ground that the certificate issued by the Joint Commissioner, NEPZ, Noida is not the certificate issued by the competent authority and the requisite report has not been filed along with the return - Held that: - Section 10B(5) of the Act only requires furnishing of Form 56G. The Accountant has certified that the unit is eligible for exemption. No other certificate is being provided under Section 10B of the Act or any Rule made thereunder. There is no reason to disbelieve the claim of the respondent that the unit was 100% export oriented unit established in NEPZ, Noida merely on the ground that the certificate was issued by the Joint Commissioner, NEPZ, Noida, who was not competent to issue certificate. Moreover the department was not able to establish that the unit of the assessee is not 100% export oriented unit
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