Entitlement to the benefit of Section 10A - sales effected to other STP - Once the goods manufactured by...

Entitlement to the benefit of Section 10A - sales effected to other STP - Once the goods manufactured by the assessee is shown to have been exported out of India either by the assessee or by another STP Unit and foreign exchange is directly attributable to such export, then Section 10A of the Act is attracted and such exporter is entitled to benefit of deduction of such profits - HC .....

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