2020 (3) TMI 183

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..... ry for any purpose is more than 20% of the value of the plant and machinery used in the new unit, the assessee has failed to satisfy the conditions laid down in Section 80-IC(4)(ii) - as per ITAT new plant and machinery, even if assumed to be transferred by the assessee from Kala Amb unit to Selaqui unit, it was never put to use to carry out the manufacturing activities to qualify for exemption u/ .....

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..... Mr. Rajiv Ranjan Dwivedi, AOR Mr. Anish Kumar Misra, Adv. ORDER Though we see no reason to interfere in the matter, in view of the submission made on behalf of the petitioner that it would like to take benefit of Direct Tax Vivad Se Vishwas Scheme , the petitioner is allowed liberty to withdraw the present special leave petition, with further liberty to approach the authority under the S .....

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