The assesse manufacturing unit in haridwar sidcul industrial area.
his registered office in south india & he is filling the income tax return with claiming exemption of 80 ic in south india.
they manufactured the goods in haridwar & transfer the goods to branch office in south india.
now The assessing officer asking about how is you claiming the expemption of 80 ic in south india (instead of haridwar).
i need the any decided case law for the same for satisfying the assessing officer. Aseesee is company.
CAclubindia
