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        Income Tax

        Clarification regarding deduction under section 10B

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        Exemption for fully export-oriented undertakings follows delegated approvals once those approvals are ratified by the Board of Approval. The income-tax exemption for fully export-oriented undertakings under section 10B depends on statutory approval; after delegation, Development Commissioners issue approvals, and approvals they grant for units in Export Processing Zones are valid for the exemption once ratified by the Board of Approval for the EOU Scheme.
                          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.

                                Exemption for fully export-oriented undertakings follows delegated approvals once those approvals are ratified by the Board of Approval.

                                The income-tax exemption for fully export-oriented undertakings under section 10B depends on statutory approval; after delegation, Development Commissioners issue approvals, and approvals they grant for units in Export Processing Zones are valid for the exemption once ratified by the Board of Approval for the EOU Scheme.


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