MOTHERSON SUMI SYSTEMS LIMITED,NEW DELHI vs. DCIT, NEW DELHI
In the result, appeal of the assessee is allowed for statistical purposes
ITA 2054/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Mar 2024AY 2010-11
Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2010-11
For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 108(4)Section 10BSection 10B(1)Section 143(3)Section 144CSection 234BSection 271(1)(e)Section 92D
reassessment year 1998-99, where it has declined the benefit to the assessee cannot be found fault with. But there is change in the law for the assessment year 2001-02. Section 10(B)(1) and (4) reads as under-
"Section 108: Special provisions in respect off newly established hundred per cent export oriented undertakings (1) Subject to the provisions
