2018 (8) TMI 1147 - SCH - Income Tax

Exemption / deduction u/s 10AA - failure to fulfill the conditions of Section 10AA(4)(ii) - manufacture and export of jewellery - modernization of existing unit or new undertaking - The SLP is dismissed both on the ground of delay and merits.

Summary

The Supreme Court of India dismissed the Special Leave Petition on the grounds of delay and merits. Pending applications were disposed of. (2018 (8) TMI 1147 - SC Order)