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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Deduction u/s 10AA - manufacturing/production and export of ...


SEZ Unit Wins Deduction for DEPB and Duty Drawback Income Despite Initial Denial u/s 10AA for Handicrafts.

November 6, 2013

Case Laws     Income Tax     AT

Deduction u/s 10AA - manufacturing/production and export of handicraft - unit setup in SEZ - disallowance on the ground of goods traded and not manufactured by it as eligible articles. - income in respect of income received/accrued from DEPB / duty drawback (DDB) - Claim allowed - AT

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