In the result, both the appeals of the Revenue are dismissed
Assessing Officer in his remand report has held that both Unit II and Unit III duly fulfill all the conditions laid down in Section 104(7) of the Act The remand report of the assessee spells out following facts:- M/s. Siemens Technology & Services Pvt Ltd., 1. Both units were
In the result, the appeals of the revenue are dismissed and appeal of the assessee is partly allowed
Bench: Shri Kuldip Singh & Shri Amarjit Singh
Assessing Officer in his remand report has held that both Unit II and Unit III duly fulfill all the conditions laid down in Section 104(7) of the Act The remand report of the assessee spells out following facts:- 1. Both units were set up with fresh investments the assessee