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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Eligibility to claim u/s 10B - the assessee owns nothing which ...


Section 10B Deduction Denied: Assessee Lacks Ownership of Exportable Goods and Independent Product Qualification.

January 16, 2018

Case Laws     Income Tax     AT

Eligibility to claim u/s 10B - the assessee owns nothing which could be exported - the assessee has not established that its output is an independent product or article or thing or computer software - deduction u/s 10B is not allowable - AT

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