Case Law Details
Case Name : Taurus Merchandising Pvt. Ltd. Vs ITO (ITAT Delhi)
Related Assessment Year : 2002- 03 & 2003- 04
Courts :
All ITAT ITAT Delhi
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It is not necessary for the assessee to produce its products so as to become eligible for claiming exemption under section 10B of the Income-tax Act, 1961
Taurus Merchandising Pvt. Ltd. Vs. ITO (ITAT Delhi)- It was held that the new export-oriented unit of the assessee cannot be said to be formed by the reconstruction or splitting of a business already in existence. The Tribunal has also held that it is not necessary for the assessee to produce its products so as to beco Please become a Premium member. If you are already a Premium member, login here to access the full content.
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