SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

2)(ii); that she did not bring the sale proceeds in convertible foreign exchange, thereby violating the provisions of section 10A(3); that the assessee had not submitted any application for setting up her unit, to the Department of Information Technology; that the unit may be approved in a I.T.A No. 343/Agra/2013 9 separate earmarked area of the premises