Court held that admittedly, the industrial undertaking of the assessee was not located in an industrially backward district, which had been mentioned in the notification issued by the Central Government. The assessee had set up the industry before the coming into force of the notification. Therefore, the assessee was not entitled to claim deduction under S. 80-IA(2)(iv)(c) of the Act .
CIT v . Endeka Ceramics (India) Pvt. Ltd. (2020)423 ITR 117/ 186 DTR 369/ 313 CTR 238/ 269 Taxman 591 (Karn)(HC)
S.80IA: Industrial undertaking – Backward area —Undertaking set up in area designated subsequently as backward —Not entitled to deduction .