SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 7970 OF 2016 |
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Commissioner of Income-tax......................................................................Appellant.
v.
MKU (P.) Ltd.
.........................................................................................Respondent |
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KURIAN JOSEPH AND ROHINTON FALI NARIMAN, JJ.
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| Date :MAY 2, 2016 |
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| Appearances |
Mukul Rohatgi, AG, Subhash Acharya, Ms. Sadhna Sandhu, Ms. Neha Nagpal and Ms. Anil Katiyar, Advs. for the Petitioner.
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Section 10B of the Income Tax Act, 1961 — Exemption — SLP granted against High courts ruling that where only a part of manufacturing activities was got done by assessee from outside agency and that too under direct control and supervision of managerial and technical staff available with assessee, assessee was entitled to exemptions under section 10B — Commissioner of Income Tax vs. MKU P Ltd.
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ORDER
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1. Delay condoned.
2. Leave granted.
3. Tag with C.A. 4094 of 2016.
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[2016] 240 TAXMAN 304 (SC) |
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