Exemption u/s 10B - The stand of the assessee is that automatic ...

Units with under 100M investment qualify for automatic route; Director of STPI approval enough for Sec 10B exemption.

November 4, 2015

Case Laws     Income Tax     AT

Exemption u/s 10B - The stand of the assessee is that automatic route is available to the units, which are having investment less than 100 millions as is the case of the assessee, therefore, the approval by the Director of STPI is sufficient to claim the deduction u/s 10B - benefit of exemption allowed - AT

View Source