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2019 (1) TMI 260 - AT - Income TaxDisallowing the deduction u/s 10B - the other income is arising from the activity of 100% Export Oriented Unit thus eligible for deduction u/s 10B of the Act - whether the income earned by the assessee from the business activities of the 100% units? - Held that:- The profit of the undertaking is eligible for deduction u/s 10B of the Act provided it should arise in the course of business activities of 100% export unit. In the identical facts and circumstances the Hon’ble ITAT in the case of Lubrizol Advanced Materials India Pvt. Ltd. [2013 (12) TMI 1590 - ITAT AHMEDABAD] has decided the issue in favour of the assessee
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