Exemption u/s 80IB ineligible if undertaking do not remain SSI in a particular assessment year-SC
December 11, 2017
Income Tax, Judgments, Supreme Court
Exemption u/s 80IB ineligible if undertaking do not remain SSI in a particular assessment year even if in initial year eligibility was satisfied.-Supreme Court ABCAUS Case Law Citation: ABCAUS 2143 (2017) (12) SC The Challenge/Grievance: The instant appeal was filed by the Income Tax Department (the Revenue/Department) against …