Case Law Details
Case Name : Anand Food And Dairy Products Vs. ITO (Gujarat High Court)
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All High Courts Gujarat High Court
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Anand Food And Dairy Products Vs. ITO (Gujarat High Court)
Appellant assessee having fulfilled the requirements for being eligible to deduction under section 80IB(11A) of the Act, the assessing officer held that the assessee is entitled to the benefit there under. Insofar as undertakings deriving profits from the business of processing, preservation and packaging of fruits and vegetables are concerned, the same came to be included for the benefit of deduction under sub-section (11A) of section 80IB of the Act, only with effect from 1-4-2005. Therefore, prior thereto, the appellant was not enti...
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If i have 2 warehouses and 5 years has been lapsed after availing 100% deductions and i constructed new warehouse (That is 3rd warehouse) whether i will be available for 100% deduction for next 5 years due to new warehouse or only 25% deduction is available please advice