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ITAT allows section 10A Deduction as Assessee Successfully Demonstrates Establishment of New Unit
Case Law Details
- Case Name
- DCIT Vs Infrasoft Technologies Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Mumbai
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DCIT Vs Infrasoft Technologies Ltd. (ITAT Mumbai)
In a recent decision by the Income Tax Appellate Tribunal (ITAT) Mumbai, the appeal filed by the Revenue against Infrasoft Technologies Ltd. was dismissed. The dispute centered on the eligibility of the assessee for exemption under Section 10A of the Income-tax Act for Assessment Year 2006-07. The Revenue contested the allowance of exemption by the Commissioner of Income Tax (Appeals) [CIT(A)], citing that the new unit set up by Infrasoft Technologies Ltd. did not meet the criteria stipulated under Section 10A.
The primary contention of the Rev...
