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Case Law Details

Case Name : Tamil Nadu Petro Products Ltd. Vs. Asstt. CIT (Madras High Court) Tax Case (Appeal) No. Section 896, 899 and 900 of 2009
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Tamil Nadu Petro Products Ltd. Vs. Asstt. CIT (Madras High Court) – Section 80-IA and in particular sub-cl. (iv) of the said section which provides for the benefit even in respect of electricity generation plant established by the assessee and the income derived from such enterprise of the assessee, it will have to be held that the assessee fully complied with the requirements prescribed under section 80-IA in order to avail the benefits provided therein. Therefore, the contention based on the interpretation of the expression ‘derived fr

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