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Eligible Industrial Undertakings Carrying Out Manufacturing Activity Is Only Essential Requisite For Claiming Benefit Of Sec 80IC: Delhi High Court

The Delhi High Court dismisses Revenue s appeal against ITAT s order in case of Dabur India Ltd., while reiterating that for purpose of deduction u/s 80IB & 80IC of the Income tax Act, the. ....

Justice Yashwant Varma , Ram Naresh , Ajay Kumar Jain , Justice Purushaindra Kumar Kaurav , Dabur Overseas Ltd , High Court , Delhi High Court , Dabur International Ltd , Dabur India Ltd , Revenue Department , Dabur Nepal Pvt Ltd , Sadhu Forging Ltd , Division Bench , Justice Yashwant , Overseas Ltd , Ajay Kumar , Evenue Appeal , Tats Order , Dabur India Ltd , S 80ib Amp 80ic Of The Income Tax Act , Industrial Undertakings , Manufacturing Activity , Reassessment Proceedings ,