ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in the contract with IOCL, BPCL, BRPCL, is manufacture of article or thing. - ITAT wrongly denied the benefit.
Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in the contract with IOCL, BPCL, BRPCL, is manufacture of article or thing. - ITAT wrongly denied the benefit.
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