https://www.taxtmi.com/caselaws?id=254130 The High Court dismissed the appeals, upholding the Tribunal's decision and ruling in favor of the assessee on both substantial questions of law. The judgment emphasized meeting statutory conditions for claiming tax benefits under Section 10A, prioritizing fulfillment of manufacturing commencement requirements over registration timelines. en-us Mon, 20 Oct 2014 00:00:00 +0530 Fri, 12 Dec 2014 21:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254130 The High Court dismissed the appeals, upholding the Tribunal's decision and ruling in favor of the assessee on both substantial questions of law. The judgment emphasized meeting statutory conditions for claiming tax benefits under Section 10A, prioritizing fulfillment of manufacturing commencement requirements over registration timelines. Case-Laws Income Tax Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254130