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2016 (10) TMI 248 - HC - Income TaxDeduction u/s 10B - Tribunal holding that export incentives would come within the purview of profit derived from the export of articles or things of a 100% Export Oriented Undertaking within the meaning of Section 10B - Held that:- Both the authorities have rightly come to the conclusion by considering the decision of Calcutta High Court in case of Chloride India Ltd [2001 (12) TMI 34 - CALCUTTA High Court] is in complete agreement with the conclusions arrived at by the authorities below. Accordingly, both the appeals are dismissed. The issue raised in these appeals is answered in favour of the assessee
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