Scrutiny assessment cannot be reopened for non ratification of STPI approval by CBDT

M/s. Kone Elevators (India) Pvt. Limited Vs ACIT (Madras High Court)

Undoubtedly, the assessee had not submitted the ratification certificate to be obtained from the CBDT for claiming exemption under Section 10B of the Act. However, there are certain confusions even within the Department Officials regarding production of such r

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