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Exemption U/s. 11 on Importing, developing & distributing Bar code technology to Business
Case Law Details
- Case Name
- DCIT(E) Vs GS 1 India (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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DCIT(E) Vs GS 1 India
Assessee is a society involved in importing, developing and distributing of Bar code technology to be used by various manufacturers and industries which is for the general benefit of public at large.
However, during the scrutiny of the return of income of the assessee for the AY 2011-12, AO made an addition of Rs. 19,68,89,320/-. In appeal, Ld. CIT (A), by way of impugned order, directed the AO to allow exemption u/s 11(1) of the Act with all consequential benefits.
In a case on same matter for earlier years in case of Assessee Hon’ble Jurisdictional High Court vi...
