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Case Law Details

Case Name : Spinks Impex Vs ITO (ITAT Delhi)
Appeal Number : ITA Nos. 3566 & 3567/Del/2019
Date of Judgement/Order : 27/06/2022
Related Assessment Year : 2013-14 & 2014-15
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Spinks Impex Vs ITO (ITAT Delhi)

Hon’ble Apex court in the matter of PCIT vs. Aarham Softronics [2019] 102 com 343 (SC), pronounced on 20-02-2019. Wherein, it was held an assessee availing exemption of 100% tax on setting up of a new industry, which is admissible for 5 years, and either on the expiry of 5 years or thereafter (but within 10 ye

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