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Where a DTA is converted into an EOU, the exemption u/s 10B is admissible on getting approval as 100% EOU
Case Law Details
- Case Name
- ITO Vs Vidya Tech Solutions Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003- 2004
- Courts
- ITAT Delhi
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RELEVANT PARAGRAPH
5. We have considered the facts of the case and submissions made before us. The facts are that the assessee set up a unit at A-30, Kailash Colony, New Delhi, for which in-principle approval was granted by STPI, Noida, on 26.3.2001, subject to fulfillment of certain conditions. It appears that there were delays in fulfilling the conditions and the registration was finally obtained on 14.1.2003. Since the assessee had set up the unit in financial year 2000-01 and earned profits therefrom, deduction u/s 80HHE was claimed for assessment years 2001-02, 2002-03 an...
