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COMMISSIONER OF INCOME TAX-VI Versus VISUAL TECHNOLOGIES INDIA PVT LTD - 2012 (1) TMI 12 - DELHI HIGH COURT
Deduction u/s 80IC Quantum of deduction u/s 80IC new industrial undertaking set up by the assessee in the A.Y. 2005-06 at Dehradun various documents placed by assessee to prove the existence of Dehradun unit/undertaking - Held that - In view of the factual findings recorded by the CIT (A), affirmed by the Tribunal, and non-placement of any contrary material or documents by Revenue, there is no reason to interfere with the order of allowing deduction u/s 80IC to assessee. - Decided against the Re.......