Commissioner Of Income Tax Iii vs M/S Metal & Chromium Plater(P) Ltd on 9 November, 2016
whereunder, the assessee had preferred a claim for exemption u/s 54EC of the Income tax Act (hereinafter referred to as Act). The assessing officer ... assessee was not entitled to the grant of relief u/s 54EC of the Income Tax Act.
3. Placing reliance on the judgment