2009 (5) TMI 26

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....tanding Counsel for the appellant. 2. This appeal is directed against the order dated 22.2.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench 'C' in ITA NO. 1316/D/2004, Assessment Year 1997-98. 3. Brief facts of the case are that the assessee-respondent is a public sector co-operative sugar mill involved in manufacturing and sale of the sugar. The issue involved in this appeal is....

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....ch incentives for repayment of loans advances to them by Central Financial Institutions. The Sub Clause-2 of Clause iiA of the Scheme further says that in order to become entitled to incentives for the full period as detailed in paragraph 4 of this Scheme, the date of commencement of production for the first time (in respect of new factories) and the date of commencement of production at the expan....