Entitlement to relief u/s.80IB - CIT(A) has correctly concluded ...
ITAT wrongly denies benefits u/s 80IB for assessee's manufacturing activities with IOCL, BPCL, and BRPCL contracts.
December 29, 2018
Case Laws Income Tax HC
Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in the contract with IOCL, BPCL, BRPCL, is manufacture of article or thing. - ITAT wrongly denied the benefit.
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