This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Interpretation of the words "manufacture or production" for the purpose of deduction U/s. 10B
Case Law Details
- Case Name
- ITO Vs E-Infochips Ltd. (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001- 02
- Courts
- ITAT Ahmedabad
Advertisement
RELEVANT PARAGRAPH
3.5 We have heard rival contentions on this aspect. The taxpayer company was incorporated on 10.6.1988 . The taxpayer is stated-to be engaged in the business of software development since 1994 and its unit has been granted the status of 100% export oriented software technology park on 31.8.1995 under the software export scheme of Department of Electronics and thus, has been granted the status of 100% EOU. As per annexure-A to the assessment order, the company was granted license [license no. 2/95/100% EOU(STP)] for private bonded ware house by the Assistant ...
