https://www.taxtmi.com/caselaws?id=212404 The High Court ruled in favor of the assessee, affirming their entitlement to the extended tax exemption under the amended provision 10-B for the unexpired period of 10 consecutive assessment years. The court emphasized that if an assessee had already benefited from the previous provision, they should automatically receive the extended benefit if all conditions are met. The court dismissed the appeal, upholding the orders of the Tribunal and the Appellate Authority, and concluded that the assessee was entitled to the extended tax exemption as per the law. en-us Wed, 02 Nov 2011 00:00:00 +0530 Tue, 24 Jan 2012 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212404 The High Court ruled in favor of the assessee, affirming their entitlement to the extended tax exemption under the amended provision 10-B for the unexpired period of 10 consecutive assessment years. The court emphasized that if an assessee had already benefited from the previous provision, they should automatically receive the extended benefit if all conditions are met. The court dismissed the appeal, upholding the orders of the Tribunal and the Appellate Authority, and concluded that the assessee was entitled to the extended tax exemption as per the law. Case-Laws Income Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212404