Income Tax - Case Law - M s Penta Media Graphica Ltd Versus The Assistant Commissioner of Income Tax 2013 7 TMI 147 MADRAS HIGH COURT

Exemption u s 10B 100 EOU STP unit Receipt of training fees Held that exemption considered under Section 10B is related only to those undertakings which are engaged in the manufacture or production of any article or thin.......... Income Tax - Case Law