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| The Tax Publishers2019 TaxPub(DT) 8267 (Karn-HC) INCOME TAX ACT, 1961
Section 10B(2)(ii) and 10B(2)(iii)
The controversy involved in this appeal was squarely covered in case of CIT v. Trident Minerals (2019) 413 ITR 0461 (Karn) : 2018 TaxPub(DT) 7747 (Karn-HC) in which substantial question of law was answered against the Revenue and in favour of the assessee.
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Deduction under section 10B(2)(ii) and 10B(2)(iii) - Eligibility for claiming deduction - Conditions precedent -
Issue arose under consideration as to whether Tribunal was right in holding that assessee was engaged in manufacture or production of an article or thing, and fulfilled the conditions laid down in section 10B(2)(ii) and 10B(2)(iii). Held: The controversy involved in this appeal was squarely covered in case of CIT v. Trident Minerals (2019) 413 ITR 0461 (Karn) : 2018 TaxPub(DT) 7747 (Karn-HC) in which substantial question of law was answered against the Revenue and in favour of the assessee.
REFERRED : CIT v. Trident Minerals (2019) 413 ITR 0461 (Karn) : 2018 TaxPub(DT) 7747 (Karn-HC)
FAVOUR : In assessee's favour
A.Y. :
IN THE KARNATAKA HIGH COURT
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