TMI BlogRevision u/s 263 by CIT - assessee’ s claim of 100 % exemption of profits u/s 80 IC - Manufactured items...Revision u/s 263 by CIT - assessee’ s claim of 100 % exemption of profits u/s 80 IC - Manufactured items - serial no. 5 of the negative list - on account of the clear cut ambiguity in the item mentioned/described against S.No.5, relating both to organic and inorganic chemicals, the assessee is entitled to the benefit of doubt regarding the items sought to be covered under it. - The findings of the Ld. Pr.CIT therefore to the effect that the AO’ s order was erroneous on account of inadequate enqu..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
