ACT; ?i'§Gi§"§§}€}§§i%E": £55, Sa:*:ga%§r§
"a.E§®¥¥§r:g mi?:% céaém jaeiitésn fey gemgenfiaiian
Sri K K Shekar S/O Late Sri K S Krishnan vs Sri K K
Authority 11:1de14'_A'th.e P2ty11:;1--gi:§}t'Act and the
Deputy Lab:_o--U?r 44 ;§§fii)e11ate Authority
CTIC)N 3:%{C){1} GE' THE
; E-r;».AcT;-RE':Gi@N~23 KAR3/Ixm BHAVANEL
Section 80IB(10) of the
"i'hcoh1esT'e§< Act, 1961':
'T-"h_e..e1'assessee is engaged ... Seéct:g.on:_4t50:gi'Bf10) of the Act amounting to
Rs.2,02;0_8.,6'43.V0/-_Vin': respect
Services Pvt. Ltd., a company registered
under the Companies Act, 1956 and one Gi Terminal i-Tech
Private Limited, in order to participate
gams was impsmaigsibie and
::Gi::§5a.1jg} ES {4} 9f the inéusiriai Sisgxiea Act,
V'1--. " §*<3_ad iafith ..__'Su,?§#Ru1e
Minerals (Development and Regulat--ion}--Act,5_p Iv of T. it
the aforesaid licence, the assessees gi'ven=.thAe"
undertake reconnaissance ... prospecting licence
as the case may be of 'under the Act and
the Rules permit means
permit granté:¢il:",;,; .. of undertaking the
reconnaissance
Court Act r/w Section 483 of'~--th'e_Comp.anies'*_:Act, against
the order dated 13.09.2010 'passed ... incerporat»e'd.jju_nc!er the
Companies Act -,-- 1956, havi.'r.gi'ts "
Registered -Qff:ice 'aAt"Srin
gi:a'nVd for a sum
of officer proceeded to
hold that cannot be treated as a
capital recelipt treated as a revenue receipt ... lana'i'ioln'gi'tosection 73
of the Act as he/de..b_}i' and
confirmed