Simple Foods Products Ltd. v. CIT
84 Taxmann.com 239High Court2017#1742 most cited
What is Simple Foods Products Ltd. v. CIT authority for?
An assessee is entitled to the continuance of tax holiday relief for subsequent years if it was granted for the initial assessment year, and the Assessing Officer cannot refuse to continue the allowance without disturbing the relief for the initial year.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.
Also referred to as
Simple Foods Products Ltd v CIT · tax holiday relief · continuance of relief · initial assessment year · subsequent assessment years · section 80IA · section 80IB · deduction
