Eligible Industrial Undertakings Carrying out Manufacturing Activity essential requisite to Claim Benefit u/s 80IC of Income Tax Act: Delhi HC [Read Order]
Delhi HC held that eligible industrial undertakings carrying out manufacturing activity essential requisite to claim benefit under Section 80IC of the Income Tax Act
The Delhi High Court recently observed that the eligible industrial undertakings carrying out manufacturing activity essential requisite to claim benefit under Section 80IC of the Income Tax Act, 1961. The Commissioner impugned the order passed by the Income Tax Appellate Tribunal [“ITAT”] and has proposed the following questions of law: “Whether on the facts and…
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