S. 80-IB(10) – Exemption cannot be denied if Assessee complied with conditions

HIGH COURT OF KARNATAKA

CIT  V/s. Mystic Investments

IT APPEAL NO. 854 OF 2008

FEBRUARY 29, 2012

JUDGMENT

1. This appeal is preferred by the revenue challenging the order passed by the Tribunal which has granted benefit to the assessee under section 80-IB (10) of the Income-tax Act, 1961.

2. The assessee is a firm

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