Tag: 10B deduction

Eligibility of deemed Exports through third party for deduction u/s 10B-Supreme Court dismisses SLP of the Income Tax Department ABCAUS Case Law Citation:ABCAUS 2695 (2019) (01) SC Important Case Laws Cited/relied upon:M/s. International Stones India Pvt. LtdM/s.Tata Elxsi Ltd. The Karnataka High Court had reiterated that the assessee …

Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction under Section 10B of Income Tax Act-High Court ABCAUS Case Law Citation: ABCAUS 2285 (2018) (04) HC Important Case Laws Cited/relied upon by the parties Commissioner of Income Tax Vs. Caritor (India) …

Ungarbled and garbled pepper not two different commercial products. The process of garbling to make pepper edible does not give rise to a different distinct commodity so as to be entitled for deduction u/s 10B  ABCAUS Case Law Citation: ABCAUS 2190 (2018) (02) HC The Issue: The issue …