High Court Denies Section 10B Tax Exemption for Training Fees in 100% Export Oriented Units and Software Technology Parks.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exemption u/s 10B - 100% EOU / STP unit - Receipt of training fees - not being one arising on account of manufacture or production of an article or thing, the benefit u/s 10B not allowed - HC....