Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Delay in re-export of goods after processing - It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. It is not in dispute that the goods were finally exported - Benefit of exemption allowed.
Delay in re-export of goods after processing - It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. It is not in dispute that the goods were finally exported - Benefit of exemption allowed.
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