Exemption u/s 10B - Renewal of100% EOU several times - Tribunal has held that though it was termed “a...

Exemption u/s 10B - Renewal of100% EOU several times - Tribunal has held that though it was termed “a renewal”, the benefit was applied to a new unit. And the Ministry has been well aware of that. Within the given window of the extended period, the Assessee claimed the exemption for the first time in AY 2002-03. - HC .....

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