Deputy Commissioner of Income-tax Versus Sunrise Tea Processing P. Ltd. - Income Tax - ITAT PUNE - Tri - Deduction u/s 80-IA Held that - The assessee was engaged in the activity of blending, processing and packaging of tea in its small scale industrial undertaking - In order to claim exemption under section 80-IA it is not enough that the unit should fall in the expression industrial undertaking for the purposes of sub-section (1) of section 80-IA alone, rather section 80-IA(1) itself prescrib................................... Income Tax - Case Laws
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