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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Export deduction for handmade wood articles allowed when export turnover, foreign exchange receipt, and eligibility conditions are met.</h1> Section 10BA allows a deduction for profits from export of eligible hand made wood articles if (i) manufacture uses no imported raw materials, (ii) the undertaking is not impermissibly formed or reconstructed, (iii) ninety per cent or more of sales are export sales, (iv) it employs twenty or more workers, and (v) export proceeds are received in convertible foreign exchange within six months or extended period. Export profits are apportioned by export turnover to total turnover, a prescribed accountant's certificate must accompany the return, and no other deduction is permitted for those export profits.

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