Deduction u/s.10B - It is not necessary that every credit or ...
Export Business Credits u/s 10B: Inclusion Allowed if Arising During Business Activities, Not Directly from Exports.
January 18, 2013
Case Laws Income Tax AT
Deduction u/s.10B - It is not necessary that every credit or receipt of the export business must arise directly from the export itself, for it to qualify for inclusion, and it would be suffice that the same arises in the course of the assessee's business. - AT
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