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Income Tax - Highlights / Catch Notes

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Benefit u/s 80-IC - manadation of having separate and distinct ...

Case Laws     Income Tax

September 21, 2022

Benefit u/s 80-IC - manadation of having separate and distinct Unit - The building where the registered office was started in the assessment year 2009-10, was got vacated and thereafter Unit-III was started in the said premises in assessment year 2010-11. - Tribunal rightly came to the conclusion that the assessee was entitled to claim benefit under Section 80-IC of the Act by treating Unit-III of the assessee - HC

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