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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

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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