Industrial Growth Centre definition guides tax exemption eligibility; central government may notify eligible centres under income tax law. Definition of Industrial Growth Centre under section 10C of the Income Tax Act identifies centres located in the North-Eastern Region that the Central Government may specify by notification in the Official Gazette as falling within that statutory concept, thereby enabling the section's tax treatment to apply to those notified centres.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Industrial Growth Centre definition guides tax exemption eligibility; central government may notify eligible centres under income tax law.
Definition of Industrial Growth Centre under section 10C of the Income Tax Act identifies centres located in the North-Eastern Region that the Central Government may specify by notification in the Official Gazette as falling within that statutory concept, thereby enabling the section's tax treatment to apply to those notified centres.
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