Case Laws
This query is : Resolved
22 December 2010
Respected Experts,
KINDLY provide me detail of case laws:-
1. 124 ITD 249(DELHI) 2010
2. 186 TAXMAN 208 (DELHI) 2010
IN RESPECTE OF TECHDRIVE INDIA PVT. LTD.
ITS URGENT
KINDLY provide me detail of case laws:-
1. 124 ITD 249(DELHI) 2010
2. 186 TAXMAN 208 (DELHI) 2010
IN RESPECTE OF TECHDRIVE INDIA PVT. LTD.
ITS URGENT
22 December 2010
S. 10B – Exemption – Export Oriented undertaking – Plant and machinery – Ownership
For claiming deduction under section 10B, it is not requirement that assessee company should it self own plant and machinery or equipment and manufacture or produce computer software on same in order to be eligible for exemption.
ITO vs. Techdrive (India) (P) Ltd. (2010) 124 ITD 249 (Delhi)
Editorial Note:- Affirmed by Delhi High Court, CIT vs. Techdrive (I) P. Ltd (2010) 186 Taxman 208 (Del.)
For claiming deduction under section 10B, it is not requirement that assessee company should it self own plant and machinery or equipment and manufacture or produce computer software on same in order to be eligible for exemption.
ITO vs. Techdrive (India) (P) Ltd. (2010) 124 ITD 249 (Delhi)
Editorial Note:- Affirmed by Delhi High Court, CIT vs. Techdrive (I) P. Ltd (2010) 186 Taxman 208 (Del.)
22 December 2010
thanx sir, but i need full text detail about these case laws
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