CIT, Bangalore Vs M/s Maxim India Integrated (Karnataka High Court) (Dated – July 26, 2011)

CIT, Bangalore Vs M/s Maxim India Integrated (Karnataka High Court)

When assessee has been availing benefits u/s 80HHE, and applies to the STPI Director for the change in status, it cannot be denied benefits of Sec 10A on the ground that it had sought permission for a new unit and not the conversion of the existing one.

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