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1 - 7 of 7 (0.25 seconds)The Coinage Act, 2011
Section 10A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs M/S Bullet Iner National, Noida on 2 April, 2012
Nature of business carried out from the unit remains same. Unit remains
approved by the SEZ authority. No case has been made out the SEZ
authorities have revoked approval. Similar issue has been dealt with by
Hon'ble Allahabad High Court in the case of in the case of CIT Vs. Bullet
International (349 ITR 267. On similar issue of deduction u/s. 10A for change
in constitution from proprietorship to partnership firm, Hon'ble High Court
relied upon Circular issued by CBDT and allowed the claim.
Section 4 in The Income Tax Act, 1961 [Entire Act]
Hewlett-Packard (India) Software ... vs Dcit, Bangalore on 7 August, 2019
Similar view was
taken by the ITAT in the case of Samsung India Software Operations P. Ltd.
Vs. ACIT Bangalore. Grounds for relief were that deduction is undertaking
(unit) specific and the same could not be denied on the ground that
undertaking has a new owner. In our considered opinion issue from these case
laws are squarely applicable under the facts of the present case also. In this
view of the matter, in our considered opinion issue raised by the Revenue is
covered against the Revenue by the aforesaid decisions. Accordingly, following
the above precedent, we uphold the order of learned CIT(A).
Section 115JC in The Income Tax Act, 1961 [Entire Act]
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