Case Law Details

Case Name : The Commissioner of Income Tax Vs M/s Maxim India Integrated Circuit Design Pvt. Ltd. (Karnataka High Court)
Appeal Number : ITA No. 465 of 2008
Date of Judgement/Order : 26/07/2011
Related Assessment Year :
Courts : All High Courts (5999) Karnataka High Court (304)

CIT, Bangalore Vs M/s Maxim India Integrated (Karnataka High Court)- When assessee has been availing benefits u/s 80HHE, and applies to the STPI Director for the change in status, it cannot be denied benefits of Sec 10A on the ground that it had sought permission for a new unit and not the conversion of the existing one.

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