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Income Tax - Highlights / Catch Notes

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Exemption u/s 10B - 100% EOU / STP unit - Receipt of training ...


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

July 6, 2013

Case Laws     Income Tax     HC

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

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