M/S. ZENSAR TECHNOLOGIES LTD,MUMBAI vs. THE ACIT -2(3), MUMBAI
In the result, appeal filed by the revenue is dismissed
ITA 2908/MUM/2008[2003-2004]Status: DisposedITAT Mumbai12 May 2023AY 2003-2004
Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Zensor Technologies Ltd V. Acit-2(3) Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent) Acit- 2(3) V. M/S. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent)
Section 10ASection 80HSection 92Section 92(1)Section 92CSection 94(7)
outside these zones or units for the purposes of this provision"
17. If the specific provisions of the Act provide [first proviso to Sections 104(1): 10A (14) and 10A (4)] that the unit that is contemplated for grant of benefit of deduction is the eligible undertaking and that
