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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 entitlement calculation revised: incremental growth must be measured per IEC and specified export categories are excluded.</h1> A new proviso requires computation of export performance and entitlement under paragraphs 3.14.4 or 3.14.5 of the Foreign Trade Policy to be based on incremental growth for each exporter (IEC holder) without combining group company exports or transferring performance between IECs, measured in freely convertible currency to designated markets. A specified list of export categories is excluded from calculation and entitlement, including imports/trans-shipment, SEZ/EOU/EHTP/STPI/BTP/FTWZ-origin exports, deemed exports, service and third-party exports, precious metals and stones, ores, cereals, sugar, crude petroleum products, milk products, exports on another's behalf, supplies to SEZ units, items requiring export authorization (except SCOMET), meat products, exports to certain jurisdictions, and SEZ/EOU/etc. products exported through DTA units.

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        ActsIncome Tax
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