Case law on 80 ic exemptions branch transfer


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Querist : Anonymous

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Querist : Anonymous (Querist)
07 December 2011 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.

07 December 2011 Ask the Assessing Officer the following question-

If a person is having business in three different states then will he be required to file in 3 different cities ?
.
In case the regd office is in South Indian City and PAN application is made on that address, you can file the return with the jurisdictional ITO.
.
How CPC is allowing deduction to all the assessees who are e-filing the returns in Bangalore only?
.
Better you go for e-filing next time.

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Querist : Anonymous

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Querist : Anonymous (Querist)
07 December 2011 we have the filled e- return.
my jurisdiction is in south india city.
we have to satisfy the A.A. for taking the exemptions there because we have transfer the stock in south india city. can u provide me any case law regarding the exemption of u/s 80 ic please provide me


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