Delhi High Court Eligible Industrial Undertakings Carrying Out Manufacturing Activity Is Only Essential Requisite For Claiming Benefit Of Sec 80IC: Delhi High Court Case Title: CIT verses .
INDEXM/S United Spirits Limited v. State Of U.P. And 3 Others 2024 LiveLaw (AB) 222The Commissioner, Commercial Tax U.P. v. M/S Godfrey Philips India Limited 2024 LiveLaw (AB) 223 M/S Eco Plus Steels.
The Allahabad High Court has held that mere statement of the contractor doing construction work cannot be relied upon to declare such construction as benami transaction under the Prohibition of Benami.