Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Benefit of exemption - the debit of any amount under the DEPB Scheme is a mode of payment of duty on the imported goods and the goods cleared under DEPB Scheme cannot be treated an exempted goods, but they can only be treated to be duty-paid goods. - AT
Benefit of exemption - the debit of any amount under the DEPB Scheme is a mode of payment of duty on the imported goods and the goods cleared under DEPB Scheme cannot be treated an exempted goods, but they can only be treated to be duty-paid goods. - AT
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