M/s J C International vs. Deputy Commissioner Of Income Tax , Circle Parwanoo

The appeal is allowed in the aforesaid

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SUSHIL KUKREJA

200/- as aforesaid. 4. The Assessing Officer vide order dated 29.01.2016, held that the condition of substantial expansion under Section ( 2025:HHC:17886 ) 3 80-IC was applicable only for those units that existed and were operational as on 07.01.2003 (being the first date of window period specified in Section 80-IC as also the first date of incentives granted

H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA