The Commissioner of Income Tax IV vs. M/s Matrix Power Pvt Ltd.,

7) of section 10B provides that the provisions of sub-section (8) and sub-section (10) of section 80-IA shall, so far as may be, apply in relation to the undertaking referred to in the section as they apply for the purposes of an undertaking referred to in section 80-IA. A similar provision corresponding to sub- section

The Commissioner of Income Tax (Central) vs. Hetero Labs Ltd

In the result, we do not find any merit in this

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY