Additional concession not includible by Income Tax Department without extension/ modification of BIFR scheme

Pr. Director General of Income Tax (Admn & TPS) Vs Indian Plywood MFG Co Pvt Ltd & Anr (Delhi High Court)

Delhi High Court held that no additional concession could be included in BIFR [Board for Industrial and Financial Reconstruction] by the Income Tax Department without any extension or modification of the Scheme.

Facts- The Principal Director General of Income Tax [DGIT] has filed the present petition impugning an order passed by the Board for Industrial and Fin

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