Inox vs Unknown

(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This appeal is admitted on the following substantial questions of law:-

(1) Whether the Tribunal below committed substantial error of law in not appreciating the proviso contained in Section 10B(1) of the Act by virtue of which once the exemption is allowed the assessee should be entitled to such exemption for the next nine consecutive unexpired periods;

(Bhaskar Bhattacharya, Actg. C.J.) (J.B.

Pardiwala, J.) */Mohandas Top