The Commissioner of Income Tax- I vs. M/s. Avon Organics Limited
ITTA/257/2012HC Telangana17 Jul 2012
Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO
Section 10B
10B, of the Income Tax Act (“Act”, for short), for a period
commencing from 1.4.2004 to 31.5.2004, contending that it had obtained
approval as a 100% Export Oriented Unit under STPI scheme and had
commenced operations from 1.4.2004. The Assessing Officer as well as
the Tribunal have held that the appellant assessee had commenced its
operations only from
