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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