Case Laws

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Rachna (Querist)
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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

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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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.)

Rachna

Rachna (Querist)
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22 December 2010 thanx sir, but i need full text detail about these case laws

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