Deduction u/s 10B - Probably the Legislature did not want ...

Section 10B: No Duplicate Exemptions for Export Profits; Inter-Unit Sales in EPZ Not Counted as Exports.

June 26, 2019

Case Laws Income Tax AT

Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as export within the meaning of section 10A, no matter such transfers are treated as exports for the purpose of Customs and Excise duty exemption.

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Deduction u/s 10B - Probably the Legislature did not want ...

Section 10B: No Duplicate Exemptions for Export Profits; Inter-Unit Sales in EPZ Not Counted as Exports.

June 26, 2019

Case Laws Income Tax AT

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