2019 (9) TMI 1241 - SCH - Income Tax

Entitlement to benefit u/s 80IB - assessee company is a private company, engaged in manufacture and trade of electronic and electrical equipments and goods - CIT(A) accepted assessee's plea and held that the turnover stipulations in terms of the investments in the fixed assets by Note 1 of the DIPP circular had been complied with also affirmed by ITAT - HELD THAT - SLP dismissed on the ground of low tax effect.