2020 (2) TMI 468 - SCH - Income Tax

Exemption from payment of tax u/s 10B - 100% EOU - Scope of term 'Manufacture' - exemption denied on the ground that products exported were not produced or manufactured in the industrial unit of the assessee's 100 per cent Export Oriented Unit - HELD THAT - Special leave petition is dismissed on the ground of low tax effect.