M/S. SARAF EXPORTS vs. COMMISSIONER OF INCOME TAX, JAIPUR - III
C.A. No.-004822-004822 - 2022Supreme Court10 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 143(2)Section 75Section 80
747 : (2016)
383 ITR 217 (SC),
3.1
It is submitted that the meaning of “derived from”
under Section 80-IB as laid down in Liberty India (supra)
has been widened by this Hon’ble Court in the case of
Meghalaya Steels Limited (supra).
3.2
It is further submitted that the conclusion of Liberty
India (supra) is based on the finding
