Restriction of deduction u/s 10B – 100% Export Oriented Unit ...
100% EOU cannot claim Section 10B exemption for sales to another EOU within India; applies only to exports.
October 13, 2014
Case Laws Income Tax AT
Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT
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