Case Law Details
Case Name : DCIT Vs Himalayan Auto Era (India) Pvt. Ltd. (ITAT Delhi)
Appeal Number : ITA No. 3943/Del/2018
Date of Judgement/Order : 11/03/2022
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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DCIT Vs Himalayan Auto Era (India) Pvt. Ltd. (ITAT Delhi)
The issue in the present ground is with respect to the denial of claim of deduction u/s 80IC of the Act. The claim of deduction u/s 80IC of the Act was denied by the AO for the reason that according to him assessee was not engaged in the business of m
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