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        Case ID :
        Income Tax

        Scope of exemption u/s10A.

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        Section 10A exemption covers processing and assembling of imported components for export; do not reopen assessments. The Board interprets the scope of the section 10A exemption to include Free Trade Zone industrial undertakings engaged in processing and assembling imported components for export, and directs that completed assessments not be re-opened and pending appeals be conceded accordingly.
                          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.

                                Section 10A exemption covers processing and assembling of imported components for export; do not reopen assessments.

                                The Board interprets the scope of the section 10A exemption to include Free Trade Zone industrial undertakings engaged in processing and assembling imported components for export, and directs that completed assessments not be re-opened and pending appeals be conceded accordingly.


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