https://www.taxtmi.com/caselaws?id=353061 The Tribunal allowed the company's appeal, overturning the disallowance of exemption under section 10A of the Income-tax Act. It held that the company's claim for exemption for the assessment year 2010-11 was valid, emphasizing the distinction between trial production and commercial production. The Tribunal concluded that the disallowance of the exemption was erroneous, highlighting the significance of accurately determining the commencement of production for tax exemption purposes. en-us Thu, 07 Dec 2017 00:00:00 +0530 Wed, 28 Feb 2018 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353061 The Tribunal allowed the company's appeal, overturning the disallowance of exemption under section 10A of the Income-tax Act. It held that the company's claim for exemption for the assessment year 2010-11 was valid, emphasizing the distinction between trial production and commercial production. The Tribunal concluded that the disallowance of the exemption was erroneous, highlighting the significance of accurately determining the commencement of production for tax exemption purposes. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353061