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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Deduction u/s 10B - manufacturing activity or not - export of ...

Income Tax

February 19, 2020

Deduction u/s 10B - manufacturing activity or not - export of handicraft items of dried parts of plants - apart from cleaning and grading, the assessee had taken further processing; that what is purchased as raw material and what is exported as a product for export are totally different items - Benefit of exemption cannot be denied - HC

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  2. Deduction u/s 10B - manufacturing of testing of equipment - manufacturing of assembling the plants which are disassembled for exports - exemption allowed - AT

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