Assessee Entitled to Tax Benefits for Unit-III u/s 80-IC, High Court Upholds Tribunal's Decision.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Benefit u/s 80-IC - manadation of having separate and distinct Unit - The building where the registered office was started in the assessment year 2009-10, was got vacated and thereafter Unit-III was started in the said premises in assessment year 2010-11. - Tribunal rightly came to the conclusion that the assessee was entitled to claim benefit under Section 80-IC of the Act by treating Unit-III of the assessee - HC....




TaxTMI
TaxTMI